MASTER 
NEGATIVE 

NO.  94-82248 


COPYRIGHT  STATEMENT 


The  copyright  law  of  the  United  States  (Title  17,  United  States  Code) 
governs  the  making  of  photocopies  or  other  reproductions  of  copyrighted 
materials  including  foreign  works  under  certain  conditions.  In  addition 
the  United  States  extends  protection  to  foreign  works  by  means  of 
various  international  conventions,  bilateral  agreements,  and 
proclamations. 

Under  certain  conditions  specified  in  the  law,  libraries  and  archives  are 
authorized  to  furnish  a  photocopy  or  other  reproduction.  One  of  these 
specified  conditions  is  that  the  photocopy  or  reproduction  is  not  to  be 
"used  for  any  purpose  other  than  private  study,  scholarship,  or  research." 
If  a  user  makes  a  request  for,  or  later  uses,  a  photocopy  or  reproduction 
for  purposes  in  excess  of  "fair  use,"  that  user  may  be  liable  for  copyriaht 
infringement. 

The  Columbia  University  Libraries  reserve  the  right  to  refuse  to  accept  a 
copying  order  if,  in  its  judgement,  fulfillment  of  the  order  would  Involve 
violation  of  the  copyright  law. 


Author: 


Library  of  Congress 


Title: 


List  of  recent  references 
on  the  income  tax 

Place: 

Washington,  D.C. 

Date: 

1921 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


<=^Ll-S  IZM  Y-S' 
MASTER   NEGATIVE   * 


ORIGINAL  MATERIAL  AS  FILMED  -    EXISTING  BIBLIOGRAPHIC  RECORD 


490 

AUn3 


XT.  S.     Library  of  Congress.    Division  of  bibliography. 

...  List  of  recent  references  on  the  ifiC(m,e  tax,  comp 
under  the  direction  of  Herman  H.  B.  Meyer!  cfiiefbiblioff-' 
rapher.    Washington,  Govt,  print,  off.,  1921. 

96  p.    25 J"-. 

^.^H^fT-^'u    ^^^  "'^  issued  in  1907  ...  'Select  list  of  works  relating  to 
taxation  of  inheritances  and  of  incomes'  ...  and  the  list  issued  in  1911 

siderable  body  of  literature  on  excess  profits  taxation  is  included."-  Pref. 

Henr?BeTnVrd?T^^-    ^'  §?""  ^^^^^^  *^-~«^^^-        ^-  ^eyer,  Herman 
Library  of  Congress         ^^^      Z881.U5  20-26015 

Copy  7.  %^      Z7164.T23U5    1921 

[12, 


RESTRICTIONS  ON  USE: 


TECHNICAL  MICROFORM  DATA 


FILM  SIZE:     33 


t^ 


REDUCTION  RATIO:     Ij-^ 


IMAGE  PLACEMENT:  lAQjJ)    IB      IIB 


DATE  FILMED:  _C^~I^±~^  Y 


INITIALS: 


TRACKING  #  : 


AfSiy    /)2.7^c/ 


FILMED  BY  PRESERVATION  RESOURCES.  BETHLEHEM,  PA. 


Cai 

4^ 

en 

Ul 

3 

z 

3 

z 

> 

m 

OD 

o  ^ 

0)  O 

iS^o 

o  m 

^o 

Q-3 

dm 

0)  O 

5r  ^ 

do'X 

3  X 

3  r- 

^i 

(JII3   ^ 

^s 

a>3  z 

<  o 

''vjO  o 

^3 

IPQRST 
pqrstuv 
890 

S$ 

$  c 

o^x 

X  < 

CX)M 

O 

X 

M 

**] 


to 

o 
o 

3 
3 


\ 


..«^ 


Is 


ox 
^< 

OOM 


8 


fo 


fpl 


N) 

Ol 

O 

E 

z 

/^^. 


01 

cr 

s.> 

3  I 
<<  JO 

o>x 

OOM 

KO 

O 


■V         f 


Jhiv  <->  L      • 


LIBRARY  OF  CONGRESS 


-  -I 


,,,^..,^oL  OF  BUSlNEb- 

LIST  OF 
RECENT  REFERENCES  ON  THE 

INCOME  TAX 


COMPILED  UNDER  THE  DIRECTION  OF 
HERMAN  H.  B.  MEYER 

CBI£F  BIBUOGRAPBEA 


y 


4-9  0 


i^]:- 


7 


^ 


WASHINGTON 
GOVERNMENT  PRINTING  OmCB 
1921  ^ 


W\k^^ 


Cdniniita  JBnitutiitp 


LIBRARY 


School  of  Business 


>t 


eas 


warn 


For  sale  by  the  Superintendent  of  Documents   P-.,v<>  90  /-^nt-c 
Government  Printing  Office  ^^^^^  ^^  ^^^^ 


i 


LIBRARY  OF  CONGRESS 


>    ! 

»  r 


■\ 


} 


e 


-         SCHOOL  OF  BUSINESS 

LIST  OF 
RECENT  REFERENCES  ON  THE 

« 

INCOME  TAX 


K 


I 


H  ' 


">jj^ 


COMPILED  UNDER  THE  DIRECTION  OF 

HERMAN  H.  B.  MEYER 

CHIEF  BIBLIOGRAPHER 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1921 


I 


«i 


r 


1.  G.  caid,  20-26015 


p>< 


TABLE  OF  CONTENTS 

Prefatory  note 5 

Income  tax — General 7_io 

United  States: 

Federal  income  tax — 

Books 11-31 

Articles  in  periodicals 32-45 

State  income  taxes 4&-^ 

Foreign  countries: 

France 61-^ 

Germany 70-72 

Great  Britain 73-81 

Colonies 82-83 

Italy 84 

Miscellaneous 85-86 

Author  index 87-91 

Subject  index 92-96 

8 


I 


i\ 


i 


^^..' 


L 


PREFATORY  NOTE 


The  present  list  supplements  the  list  issued  in  1907,  entitled  "Select 
list  of  works  relating  to  taxation  of  inheritances  and  of  incomes," 
coinpiled  under  the  direction  of  Appleton  P.  C.  Griffin,  now  chief 
assistant  librarian,  at  that  time  chief  bibliographer,  and  the  list  issued 
in  1911,  entitled  ''Additional  references  relating  to  the  taxation  of 
incomes,"  compiled  under  the  direction  of  the  present  chief^  bibliog- 
rapher. Actual  experience  with  the  income  tax  act  of  1913*and  the 
revenue  acts  of  1916,  1917,  and  1918  has  brought  forth  considerable 
comment  and  criticism  embodying  most  valuable  suggestions.  A 
special  eflPort  has  been  made  to  include  these  in  the  present  list,  so 
that  the  list  is  in  fact  a  working  bibliography  of  recent  income  tax 
laws. 

The  material  is  divided  into  three  sections:  General,  United  States, 
and  Foreign.  The  section  on  the  United  States  is  in  turn  divided  into 
Federal  income  tax  and  State  income  taxes.  The  foreign  section  is 
subdivided  by  countries. 

A  complete  author  index  and  an  analytical  subject  index  are  pro- 
vided. The  latter  will  furnish  a  clue  to  writings  upon  the  many  and 
various  questions  which  have  come  up  for  discussion  in  recent  years. 

A  considerable  body  of  literature  on  excess-profits  taxation  is 
included  in  the  list. 

H.  H.  B.  Meyer 

Chief  Bibliographer 
Herbert  Putnam 

Librarian  of  Congress 

Washington^  D.  C,  January  11,  1921 


\ 


*'j:A 


^mftm 


1      " 


\ 


/. 


r, 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 

GENERAL 

1  Adams,  Thomas  S.    EflFect  of  income  and  inheritance  taxes  on 

the  distribution  of  wealth. 
American  economic  review,  Mar,  1915 y  v,  S,  suppl:  234.-240. 

HBl.E26,v.5 

2  BizzeU,  WiUiam  B.     Judicial  interpretation  of  political  theory; 

a  study  in  the  relation  of  the  courts  to  the  American  party 
system. 

New  YorJc  and  London,  G,  P.  Putnam's  sons,  191  A,    v,  273  v 
21^^,  ^ 

Theory  of  an  income  tax:  p.  184-200. 
1^9790  JK1641.B6 

8  Bogrart,  Bmest  L.    Direct  and  indirect  costs  of  the  great  world 
war. 

New  York  [etc.]  Oxford  university  press,  1919,    vi  p,,  .2  I, 
lS]-338  p.    26'^'^.     (Prdimin^iry  economic  studies  of  the 
vxir,  ed.  by  Damd  Kinley  ...     no,  24) 

At  head  of  title:  Carnegie  endowment  for  international  peace. 

Division  of  economics  and  history. 
See  Index:  Income  tax:  p.  335.    Information  relating  to  Great 
Britain;  Canada;  Australia;  New  Zealand;  India;  South  Africa; 
France;  Russia;  Italy;  United  States;  Japan;  Greece;  Germany 
and  Austria-Hungary. 

See  also  Bibliography:  p.  301-330  under  Taxation  under  each 
country. 

^^1^^  HC56.P7,  no.  24 

4  Brooks,  Sydney.     Aspects  of  the  income  tax. 

NoHh  American  review,  Afr.  1913,  v.  197:  542-555, 

AP2.N7,v.l97 

6  Oox,  H.  Bertram.     Origin  and  growth  of  income  tax. 

Society  of  comparative  legislation,.    Journal,  Apr,  1919^  3d 

Ser.,  V.  1:  42-57.  JA20.S7,  3d  ser.v.l 

6  Dietsel,  Heinrich.    Englische  und  Preiissische  Steuerveranla- 
gung. 

Miinchen,Duncker  und  Hamhlot,  1919.    62  p.    {Schriften  der 
Vereinsfur  SozioLpolUxk,  Bd.  157.  Th.  2) 


8 


LIBRARY  OF  CONGRESS 


.,-*> 


LIST  OF  RECENT  REFERENCES  ON   THE  INCOME  TAX 


» 


7  Edgeworth,  P.  Y.     Methods  of  graduating  taxes  on  income  and 

capital. 
Economic  journal^  Jutie,  1919,  v,  29:  138-163. 

HB1.E3,  V.29 

8  Fillebrown,  Charles  B.     Taxation.     Chicago,  A,  C.  McClurg  db 

eo.y  1914.    5  p.  l.y  163  p.     18<^^.     [The  national  social 
science  series ,  ed.  hy  F.  L,  McVey] 
Income  tax:  p.  85-101. 
14-3936  HJ2306.F6 

9  Gt.  Brit.     Foreign  office.    Keports  from  His  Majesty's  represent- 

atives abroad  respecting  graduated  income  taxes  in  for- 
eign states. 
London,  H.  M.  Stationery  off.,  hy  Harrison  and  sons,  1913. 
1  p.  I.,  196  p.    54«'».     (.Miscellaneous,  no.  9,  1913) 

Parliament.    Papers  by  command.    Cd.  7100. 

*'  In  continuation  and  amplification  of  Command  paper  2587,  of 

session  1905":  p.  [1]. 
"  Introductory  report  "  [by  the  fnland  revenue  department]:  p 

[l]-28. 
"  List  of  books,  &c.,  consulted  "  [in  preparation  of  Introduction 

and  revision  of  reports]:  p.  34. 
Keports  from  states  in  which  Graduated  Income  Taxes  exist: 
German  Empire:  Prussia,  Saxony,  Bavaria  and  Wurtemberg,  Hesse 

and  Baden,  Minor  German  states;  Austria;  Hungary;  Swiss 

Confederation;  The  Netherlands;  Denmark;  Sweden;  Norway; 

Italy;  Spain;  United  States  of  America:  Oklahoma,  Hawaii,  and 

Wisconsin;  Bulgaria;  Greece. 
Reports  from  States  in  which  no  Graduated  income  tax  exists: 

France;  Russia;  Belgium;  Portugal;  Roumania;  Turkey;  Egypt. 
14-2255  HJ4629.Ge     1913 

10  Herrmann,  Friedrich  K.     Das  Besitzsteuerproblem  in  Deutsch- 

land  und  in  Frankreich  in  seiner  heutigen  Losung. 
Berlin,  PtUtkammer  cfc    Milhlhrecht,  1912.     vi,  [2],  IJfi  p., 
1 1,  incl.  tables.     22*^, 

13-12302  HJ4126.a4H4 

11  Kennan,  Kossuth  K.    Comparative  results  of  income  tax- 

ation in  various  countries. 

{In  National  tax  association.    Proceedings,  1910.    Columbus,  0 
1911.    p.  111-118.) 
Discussion:  p.  119-138.  NJ2240.N3     1010 

12  Leroy-Beaulieu,  Pierre.    Les  imp6ts  et  les  revenus  en  France, 

en  Angleterre  et  en  Allemagne. 
Paris,  A.  Colin,  1914.    viii,  68  p.,  1  I,    W^. 

15-1055  HJ2661.Ii4 


13  Moll,  Bruno.     Zur  Geschichte  der  englischen  und  amerikanischen 

Vermogenssteuern. 

Munchen  und  Leipzig,  Duncker  <&  Humblot,  1912.     2  p.  L, 
100  p.     24\^. 

13-9311  HJ4113.M72 

14  Plehn,  Carl  C.    British  and  American  income  and  excess  profits 

taxes  compared. 

New  York,  Continental  insurance  co.,  1920.     48  p. 

Summary  published  in  Credit  monthly,  Dec.  1920,  p.  15-16. 

15  Introduction  to  public  finance.     4th  ed. 

New   York,    The   MacmiUan  company,  1920.    xix,  446  p. 
diagrs.     20^"^. 

Sec.  2.  Personal  income  tax:  p.  223-247;  Sec.  3.  The  place  of  the 
tax  in  the  system:  p.  247-248;  Sec.  4.  Prussian  income  tax:  p. 
248-250;  Sec.  5.  British  property  and  income  tax:  p.  250-262; 
Sec.  6.  History  of  income  taxes  in  United  States:  p.  262-287; 
Sec.  7.  State  income  tax  in  the  United  States,  p.  287-290. 
20-17089  HJ146.P62     1020 

16  Seligman,  Edwin  R.  A.     The  income   tax;  a  study  of  the 

history,  theory,  and  practice  of  income  taxation  at  home 
and  abroad.    2d  ed.,  rev.  and  enl.,  with  a  new  chapter. 
New  York,  The  MacmiUan  company,   1914.      xi,   IJfi  p. 

22Y^. 

Bibliography:  p.  [705J-731. 
14-9458  HJ4629.S4    1914 

Reviewed  in  American  economic  review,  Mar.  1915,  v.  5,  p.  114- 
117.  *       HBl.£26,v.6 


17 


Recent  tax  reforms  abroad. 


Political  science  quarterly.  Mar.  1913,  v.  28:  81-86. 

Hl.P8,v.28 


18  Stounn,  Rene.     Syst^mes  g^n^raux  d'imp6ts.    3.  ^d.  rev.  et 
mise  au  courant.. 
Paris,  F.  Alcan,  1912.     2  p.  I.,  viii,  439  p.     23^. 

[Impdts  sur  le  revenu  dans  les  diff^rents  pays]:  p.  109-227. 
12-24933  HJ2307.S8     1912 

18a  Tax  in  England  and  Germany  compared. 

Review  of  the  foreign  press;  The  economic  review,  Oct.  1, 1920 
V.  2:470. 


19  U.  S. 


Library  of  Congress.  Division  of  bibliography.  List  of 
references  on  Excess  profits  taxation.  Dec.  10,  1917. 
9  p.     Mimeographed. 


>  I 


/ 


>i 


10 


LIBRARY  OF  CONGRESS 


20  TJ.  S.     Library  of  Congress.    Legislative  reference  division.     War 

taxation  of  incomes,  excess  profits,  and  luxuries  in  certain 
foreign  countries.     Printed  for  the  use  of  the  Committee 
on  ways  and  means. 
Washington,  Govt,  print,  off.,  1918,     128  p.    jf5«"». 

18-18901  HJ4629.Tr6 

21  Williams,  Eric  H.    Graduated  income  taxes. 

Society  of  comparative  legislation.    Journal,  July,  1914,  n.  s. 
v.  13:  4OO-4IO.  JA29.S7  n.8.v.l3 


'* 


UNITED    STATES 

FEDERAL  INCOME  TAX 
BOOKS 

22  Adams,  Thomas  S.    The  taxation  of  business. 

{In  National  tax  association.    Proceedings,  1917.    New  Haven, 
C<)nn.,  1918.     p.  185-194.)  HJ2240.N3     1917 

23  Advisory  councU  of  real  estate  interests.     Draft  of  bill  for  in- 

come tax.     Rev.  Feb.  10,  1919. 
1919.    40  p. 

24  Affelder,  William  M.    An  analysis  of  the  Federal  income  tax 

law  of  1916. 
New  York,  N.  Y.  1^1917]    vii,  [9]-163  p.    23\"^, 

"An  extract  from  "A  study  of  the  Federal  income  tax  laws.'* — 
Author's  note. 
17-1652  HJ4662.A86 

25  American  bar  association.     Committee  on  taxation.    Report 

of  the  Committee  on  taxation.     (To  be  presented  at  the 
meeting  of  the  American  bar  association,  at  Washington, 
D.  C,  October  20-22,  1914.) 
[  Washington  U914]     26  p.     22<^. 

18-7711  HJ4652.A85 

26  [American  committee  on  war  finance,  New  York]    Who  shall 

pay  for  the  war? 

[Netv  York,  1917]     IS  numb.  I.,  1  I.     36\  x  20"^. 

17-17003  HJ2379.A86 

27  American  paper  and  pulp  association.     Income  tax  ques- 

tionnaire committee.  Primer  relating  to  special  forest 
industries  questionnaire  for  the  paper  and  pulp  industry, 
form  T-P,  prepared  by  committee  representing  the 
industry  appointed  by  American  paper  and  pulp  associa- 
tion (at  request  of  Bureau  of  internal  revenue). 
New  York,  1920.     1  p.  l,  [20]  p.    fold.  tab.    23"^. 

20-10499  HJ4653.P3A5 

28  Bankers  trust  company,  New  York.    Ownership  certificates, 

information  at  the  source,  payment  at  the  source  under 
the  Federal  revenue  act. 
New   York,  Bankers  trust   company   [*^1919]    53  p.   lUus. 
(forms)     10  X  22'='^. 

20-2125  HJ4653.C6B3 

U 


I   I 


r^,. 


12 


LIBRARY  OF  CONGRESS 


29  Batdorf,  John  W.     The  end  of  strife;  nature's  laws  applied  to 

incomes. 

New    York,  Broadway  publishing  co,    V'lOll]     155    m  r) 
tab.     19Yrn^  ^  I  \  F* 

12-24881  HN64.B32     1911a 

30  Bender's  federal  revenue  law,  1916;  the  Revenue  act  of  Septem- 

ber  8,  1916,  with  notes  and  commentaries;  also,  federal 
taxation  in  general.    By  the  publisher's  editorial  staff. 
Albany,  N.  F.,  Matthew  Bender  cfe  company,  incorporated 
1917.     xi,  427  p.     23i'^.  * 

^^"^^^^  HJ2379.B35 

31  Black,  Henry  Campbell.    A  treatise  on  federal  taxes,  including 

those  unposed  by  the  Revenue  act  of  1918  (enacted  Feb- 
ruary,  1919)  and  other  United  States  internal  revenue 
acts  now  m  force;  with  commentaries  and  explanations, 
references  to  the  rulings  and  regulations  of  the  Treasury 
department  and  pertinent  decisions  of  the  courts.  4th  ed. 
Kansas  aty.  Mo.,  Vernon  law  boolc  company,  1919     xxxi 

^^^P'     ^^i"*-  HJ2379.B6     1919 


Supplement  to  Black  on  federal  taxes,  January,  1920 
containing  decisions  of  the  courts  and  regulations  and  rul- 
ings of  the  Treasury  department  on  income  taxes,  excess 
profits  taxes,  and  other  taxes  imposed  by  the  United 
States  revenue  act  of  1918,  promulgated  to  Januarv  15 
1920.  * 

Kansas  City,  Mo.,  Vernon  law  boolc  company,  1920     1  v  I 
157  p.     20^"^.  ^'  '' 

19-4798  Rev.  HJ2379.B6     1919     Suppl. 

32  Brown  brothers  &  co.    The  income  tax  on  individuals.    2d  ed 
New  York,  Philadelphia  [etc.]  Brown  brothers  <&  co.  [''1919] 
63  p.  incl.  tables.     dovMe  diagr.     22^^. 

^^^^^  HJ4662.B86    1919 


33 


Income  tax  on  individuals,  non-resident  aliens,  under 
act  of  Congress  of  the  United  States  February  24th,  1919 
New  York,  Philadelphia  [etc.]  Brown  brothers  db  co.  [<'1919] 
61  p.  incl.  tables,     double  chart.     25^^. 

^^^^^  HJ4663.N6B7 

34  Certified  audit  company,  Newark,  N.  J.    Federal  income  tax 

tables,  1919;  showmg  the  amount  of  tax  payable  for  the 

year  1919  and  thereafter,  under  revenue  act  of  1918. 

Newark,  N.  J.,  Certified  audit  company,  n919.     12  p.     18^'^, 

^^^^^  HJ4662.C4 


'#W 


A       K 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  13 

35  Clabaugh,    WiUiam.     Income  and   profits   taxes;  a  series  of 

lectures  .  .  .  with  questions;  prepared   in  collaboration 
With  George  H.  Newlove. 
New  York,  Association  press,  1920.    vi,  331  v     22<^ 

20-19442  i       -^  if*      ^A,      . 

^^^^  HJ4662.C43 

36  Coffield  and  Herdrich.     Income  and  profits  tax  charts  and 

formulas. 

Indianapolis    [Mellett    pnnting    co.]    1919      7  I     diaars 
27  X  22'^'^.  '       ^^    ' 

^^  HJ4668.C47 

37  Cohen^  Morris  D.    How  to  prepare  your  income  tax  report. 

JSMhrnUe,  Tenn.,  Federal  tax  company  ['1920]     16  v     fflus 
(form.)     25"". 

"^^^''^  HJ4e62.C475 

38  Collins,  M.  C.  L.    Interpretative  notes :  income  and  excess  profits 

taxes.  '^ 

Lexington,  Ky.,  1920.     76  p.    foU.  pi.     18^ 

2^^^^^  '       HJ4652.C48 

39  Commerce  clearing   house.    Automatic   accounting  system- 

summary  book,  prepared  to  meet  the  requirements  of 
any  business;  automatically  determinas  taxable  net  in- 
come,  thoroughly  analyzes  cost,  overhead,  branch  and 
departmental  expenses. 

Chicago,  New  York,  Commerce  clearing  house  [^1918]     [128] 
p.  of  forms.     30*^. 

''-"^*'  HF6636.C748 

40  Commercial  audit  company,  Austin,  Tex.    Income  tax  ques- 

tionnaire for  individuals,  joint  stock  companies,  associa- 
tions and  corporations. 
Austin,  Tex.,  Commercial  audit  company,  '1918.  Ue\  v     ??«» 

18-11382  ir      nj  i     IF-^^      ■ 

H7466S.C.6 

41  Conlin    John  A.  and  others.     Income  and  federal  tax  reports. 

1918  ed.  ^ 

'^'^*'  HJa379.C7 

42  Corporation  trust  company.  The  Corporation  trust  company's 

1913-1921  mcome  tax  service. 
New  York,  The  Corporation  trust  company,  '1920     1  «  2 
468,  101,  8,  469-473.  188  p.    261'^  ^"    ' 

21-270  * 

HJ4652.C6    1921 


14 


UBBABY  OF  CONGRESS 


42a  Corporation  trust  company.  The  Corporation  trust  coia. 
pany's  1921  war  tax  service,  containing  title  m. — War- 
profite  and  excess-profits  tax  law,  and  other  titles  cov- 
ering special  tax  levies,  including  the  capital  stock  tax  on 
corporations  law  of  the  Revenue  act  of  1918  .  .  .  and 
official  ndings,  regulations,  etc.,  bearing  thereon. 
New  York,  The  Corporation  trust  company,  ""1921,     [832]  p. 

21-4W  HJ2370.C8    1921 

43  Craven,  Bruce,  aniE.  O.  Everett.    Federal  income  tax;  a  plain 

presentation  of  the  complex  law  for  the  benefit  of  the 
lawyer  and  the  business  man. 
Raleigh,  N.  C,,  Edvxirds  cfe    Broughton  printing  co.,  1916. 
xii,  4S9  p,  ind.  forma.    frorU,  (diagr,)     24"^, 

1&-6094  HJ4662.C7 

44  Cuccia,  Francis  P.    Corporation  income  tax  law  (as  affected  by 

the  1918  act). 
Washington,  D.  C,  E.  Smith,  ^919.     20  p.     22^"^ 

19-16607  HJ4662.C8 

45  De  Pue,  James  H.    The  illustrative  income  tax  procedure;  a 

complete  work  of  instruction  on  federal  income  tax  for 
bookkeepers,  auditors,  corporations  and  individuals. 
Washington,  D.  C,  <^1919,     2  p.  I,  166  (i.  e,  237)  numb.  I. 
incl.  forms,  tables.    29^. 

1^^252  HJ4662.Dd 

45a  Eisner,  Mark.     Practical  suggestions  under  the  federal  income 
tax. 

American  bar  of  the  city  of  New  York.    Bulletin,  Oct.  1920 
no.  3.    48  p.  ' 

46  Endelman,  Edward.    Federal  tax  bulletin;  hnportant  tax  in- 

formation  for  the  business  man. 
[New  York,  Hepner  press]  1919.    4  p.  HJ4662.E« 

47  Equitable  trust  company  of  New  York.    The  war  revenue 

act  of  1917,  including  the  war  income  tax  and  the  war 
excess  profits  tax,  and  the  Federal  income  tax  law  of  1916 
as  amended  1917. 

[New  York]  The  Equitable  trust  company  of  New  York  [1917] 
163  p.    23"^. 

1&-19833  HJ2370.E6     1017 

48  Federal  tax  manual,  illustrative  and  analytical  instructions  for 

preparing  federal  income  and  profits  tax  returns  of  indi- 
viduals, partnerships,  fiduciaries  and  corporations,  adopted 
to  the  use  of  educational  institutions,  accountants,  audi- 


i- 


"M 


<% 


\. 


MST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  15 

tors,  bookkeepers  and  business  and  professional  men  and 
women. 

Washin^fton',  D.  C,  Federal  tax  pMishing  company,  ngig 
3  V.    forms,     29^,  ^     ;,i 

''^^"'«  HJ4e52.F4 

49  Foote,  Henry  M.  arA  Bobert  J.  TraceweU.    An  analysis  and 

interpretation  of  the  federal  income  tax  law 
Fa*il^ton.  Z>.  C,  F.  F.  BoberU  company,  '1914.    75  p. 

50  Poster,  B^r.    A  treatise  on  the  federal  income  tax  under  the 

act  of  1913.     2d  ed. 

^'^f  •  ^-.J-'^  ^«V«»  co-operative  pMUhing  co., 
1916.    xx^^v^,  165S  p.    ;?5J"». 

^'"^***  =r4e68.F7     1916 

51  Frost,  -aomas  G     A  treatise  on  the  federal  income  tax  law  of 

1913  mcludmg  therem  a  commentary  on  the  act  itself 
together  with  an  appendix  containing  the  text  of  the 
federal  mcome  tax  law  of  October  3rd,  1913,  and  the 

Sr!7fif*^f.*"'^  '"^  '■^'*****°  ^^'''^^'  t«8«tl»er  with 
text  of  the  followmg  mcome  tax  amendments:  act  of 

^rTfsfiv*'  /1V  n.!-^"'^  ''''  ^»«2;  act  of  March 
3rd,  1863,  act  of  June  30th,  1864;  act  of  March  3rd,  1865- 

SyttRsro  ' '''''  "'  "'  ''""*'  ''"'•  ''''■'  -*  '' 

^^^'^^^••^■^'^'^<^<^^P<^m,191S.      Xii,g4^p.     ^cm, 

BJ4668.F8 
62  Grassham,  O.  C.    The  federal  income  tax  law 

53  Guaranty  trust  company  of  New  York.    Bonds  exempt  or 
exemptible.     1918  ed.  ^ 

[New  York,  Guaravty  trust  company  of  New  York]      1919, 

Tw  '"'^*^<'^  P^fits  tax  law;  act  approved  March  3   1917 
18p     1^«     tf«aran<y  trmt  company  of  New  York  ['19ir\ 

17-8191 

B74657.A7a8 

Tlie  federal  income  tax  law,  act  of  September  8,  1916 
as  amended,  act  of  October  3,  1917,  with  summary  of 

a^d  p^tSr"  "'*'"'  "^  '^''^^'"^'^'  ^^"^^"- 
tiVew  Fort,  efc.^««aran«y  trust  company  of  New  York,  '1918] 

18-5533 

HJ4662.G8 


54 


55 


16 


LIBRARY  OF  CONGRESS 


58 


59 


60 


61 


56  Guaranty  trust  company  of  New  York.     Federal  tax  on 

undistributed   net  income   of  corporations.     (Sec.    10b, 
Act  of  Sept.  8,  1916,  as  amended) 
["New    YorJcj   etc.]  Guaranty  trust  company  of  New    YorTc 
["^1918]    22  f.     17i''^, 

1^12742  HJ4653.A3G7 

57  Federal  taxes  on  income  and  profits  imposed  by  the 

revenue  act  of  1918. 

[New    Yorlcj  etc.]  Guaranty  trust  company  of  New    Yorlc 
[n920]     2  p.  L,  196  p.     18^^. 

20-3337  HJ4652.G85 


Income  tax  law  of  the  United  States;  act  of  September 

8,  1916,  as  amended,  and  act  of  October  3,  1917,  including 
sunmiary  of  provisions  and  regulations  aflPecting  non- 
resident alien  individuals,  partnerships,  fiduciaries  and 
corporations. 

New  Yorlc  [etc.]  Guaranty  trust  company  of  New  York  [""1918] 
102  p.     18^^. 

18-8127  HJ4663.N608 

Index  of  bonds,  indicating  those  containing  "tax  free 

clause. " 

New  York  [etc.]  Guaranty  trust  company  of  New  York  ["1914] 
64  p.     i5i«»». 

14-2179  HJ4653.A3G8 

Ownership  certificates  imder  the  federal  income  tax  law 

including  returns  of  information  and  withholding. 

[New  York,  etc.]  Guaranty  trust  company  of  New  York  [""1920] 
55  p.     illus.  (forms)     18*^. 

20-5842  HJ4663.C6G8 

War  excess  profits  tax  law,  imposed  by  the  War  revenue 

act,  approved  October  3,  1917,  including  Treasury  depart- 
ment regulations,  no.  41. 

New  York  [etc.]  Guaranty  trust  company  of  New  York  [1918] 
94  p.     i7jc"». 

18-5898  HJ4663.E8G7 

61a  Haig,  Robert  Murray,  ed.    The  federal  income  tax  ...  a 

series   of  lectures  delivered   at  Columbia   university  in 

December,  1920,  ed.  by  Robert  Murray  Haig  .  .  .  with 

an  introduction  by  Edwin  R.  A.  Seligman. 

New   York,    Columbia  university  press,   1921.     xii,  271  p, 

23^*=^. 

Contents.— The  problem  in  general,  by  E.  R.  A.  Seligman.— 
The  concept  of  income;  economic  and  legal  aapects,  by  R.  M. 
Haig.— When  is  income  realized?  by  T.  S.  Adams.— Constitu- 
tional aspects  of  federal  income  taxation,  by  T.  R.  Powell. — 


k 


LIST  or  RECENT  REFERENCES  ON   THE  INCOME  TAX  17 

The  legal  force  and  effect  of  Treasury  interpretation,  by  F.  T. 
Field.— Reorganizations  and  the  closed  transaction,  by  R.  H. 
Montgomery.— Loss  as  a  factor  in  the  determination  of  income, 
by  G.  E.  Hohnes.— Inventories,  by  A.  A.  Ballantine.— Con- 
solidated returns,  by  W.  A.  Staub.— The  taxation  of  income 
from  natural  resources,  by  R.  V.  Norris.— Relief  provisions 
and  Treasury  procedure  on  appeals,  by  P.  S.  Talbert. 
^^"^^^^  HJ4662.H18 

62  Henderson,  EUas  H.  Income  tax  puzzles;  revised  and  selected 
answers  to  questions  arising  under  the  United  States 
income  tax  law  heretofore  pub.  under  the  title  of  "  Income 
tax  puzzles,"  together  with  Treasury  decisions,  forms 
and  income  tax  statute,  annotated. 
[Chicago,  G.  F.  Kiernan  <&  co.,  H914]     197  p.  incl.  forms 

^^^^^^  HJ4662.H6 


63 


V 


^\ 


»f 


Henderson's  war  tax  guide,  act  of  October  3,  1917,  with 

notes  and  commentaries. 
[Chicago,  Federal  law  service,  1917]     192  p.     23^^, 

^^~^^^^^  HJ2379.H4 

64  Holcomb,  Alfred  E.  and  AUan  C.  Rearick.     Discussion   of 

questions  raised  by  proposed  amendment  of  the  federal 
income  tax  law,  by  repealing  the  collection.at-source  pro- 
visions and  substituting  therefor  personal  return  supple- 
mented by  a  system  of  information-at-source,  as  recom- 
mended in  the  report  of  the  Income  tax  committee  of  the 
National  tax  association. 
New  York  city,  1916.     1  p,  Z.,  40  p.     23^^. 

1&-27223  HJ4663.C6H7 

65  Holmes,  Geoi^e  E.     Federal  income  tax,  war-profits  and  excess- 

profits  taxes,  including  stamp  taxes,  capital  stock  tax 
tax  on  emplojrment  of  child  labor.  ' 

Indianapolis,   The  Bolls- Merrill  company,  1920.     xv,  1151 
p.    fold.  tal.,fold.  diagrs.     24*^^, 

^^^^^  HJ4652.H8     1920 

66  HubbeU,  Charles  H.     Information  regarding  the  use  of  owner- 

ship certificates  required  by  the  U.  S.  Treasury  depart- 
ment.    2d  ed.  rev. 

Cleveland,  First  national  lank  trust  cfc  savings  co.,  1918.  4  p. 

HJ4653.A3H8     1918 


67 


A  story  of  the  income  tax,  an  aid  to  the  application  of 

the  1919  revenue  act,  February  1919. 
CUveUnd,   First  mUiomd  lank,    First  trust  dh  savings  co 
^919.     115  p.     28^. 

^^^^^  HJ4652.H8ft 

21232"*— 21 2 


i 


^^ 


18 


UBRABY  OF  CONGRESS 


68  HubbelL,  Charles  H,  A  story  of  liberty  bond  interest;  an  aid  to 
the  preparation  of  federal  tax  returns,  March,  1919,  to- 
gether with  Bulletin  no.  6  regarding  U.  S.  Treasury  certifi- 
cates of  indebtedness,  and  circular  regarding  the  use  of 
ownership  certificates — 8th  ed. 
Cleveland^  First  national  hank,  First  trust  &  savings  co*, 
^919.     24  p,  inch  forms.    30'^'^. 

1^-5916  HJ4652.H87     1910 


69  Hughes,  Paul  H.     Your  income  tax  and  how  to  file  your  return. 

[Chicago  f  1920]    32  p.  HJ4662.H© 

70  Hull,  CordeU.     Some  features  of  the  new  income  tax  law. 

(7n  New  York  state  bar  association.     Proceedings,  1914.    Albany 
1914.    23^».    V.  37,  p.  121-143.) 
Discussion:  p.  244-245. 

71  Intercollegiate  debates.     (Vol.  II.)     Ed.  by  E.  R.  Nichols. 

titw  York,  Hindsy  Nolle,  <&  EldredgCy  1912.    833  p. 

Income  tax:  p.  1-123.  H35.I6,v.a 

71a  Internal  revenue  review.  Devoted  to  the  interests  of  the 
taxpayers  imder  the  internal  revenue  laws  and  regula- 
tions, and  of  officers  and  employees  of  the  internal 
revenue  service. 
BaUimorey  Md.,  The  Internal  revenue  publishing  co.,  1912" 
date.    25i^^.     monthly. 

Ck)ntain8  much  information  on  the  Income  tax. 
15-28104  HJ6020.A1I  6 

72  Irving  national  bank,   New  York.    Practical  questions  and 

answers  on  the  federal  tax  law,  individuals,  partnershipia, 
and  corporations. 
New  York,  Irving  national  hank,  1920.     134  V*     {Pamphlets^ 
V.  6,  no.  1,  Jan.  1920.)  HJ2370.I7 

HC106.2.I6,v.6,iio.l 


73  Kahn,  Otto  H.     Some  comments  on  war  taxation. 
[New  York]  1917.    3-33,  [1]  p.    18<^. 


17-19292 


HJ2379.K9 


74 


—    War  taxation,  some  comments  and  letters  [by]  Otto  H. 

Kahn. 
[New  York]  1917.    70  p.     18^. 

Supplements  the  author's  "Some  comments  on  war  taxation"; 
reprinted,  somewhat  amplified,  from  the  New  York  times. 
17-23034  HJ2379.K8 


LIST  OF  RECENT  REFERENCES  ON   THE   INCOME  TAX 


19 


75 


\ 


75a 


Miller,  William  and  Arnold  R.  Baar.     1918  war  excess 

profits  tax  regulations. 
Chicago,  New  York  city.  Commerce  clearing  house,  Corporor- 
tion  legal  department  [^1918]    45  p.     19^"^. 

18-6820  HJ4653.E8K5 

1921  United  States  income  and  war  tax  guide 


v> 


o 


based  on  1920  regulations. 
Chicago,   New   York  ciiyj   Commerce  clearing  house,  [1921] 
304  P'     23^"^. 

21-882  HJ2379.K6     1921 

76  Loomis,  Suffern  Sc  Fernald.     Depreciation  and  obsolescence, 

as  governed  by  federal  income  tax  regulations. 
New  York  city,  Loomis,  Suffern  <&  FemaU  [''1918]   24  p.    18'^'^. 

18-7395  HJ4653.A7L6 

77  Mcintosh,  J.  H.     Deferred  dividends  and  the  income  tax. 

New  York,  Association  of  life  insurance  counsel,  1920.     12  p. 
Paper  read  before  the  Association  of  life  insurance  counsel,  Wash- 
ington, D.  C.    May  12,  1920. 

78  Magrath,  Joseph  Walker.    A  new  income  tax  manual,  ex- 

plaining the  requirements  of  the  federal  income  tax  IRw 
and  the  Treasury  department  regulations  with  respect  to 
the  administration  thereof. 
New  York,   The  Bench  and  bar  company,  1915.     1  p.  ?.,  iv 
97  p.     26''"'. 

1^1897  HJ4662.M34 

78a  Manly,  Basil  MaxweU.     The  United  States  income  tax  steal! 

The   facts    and    the    proof    about    $320,000,000    taken 

annually  by  the  rich  from  the  United  States  Treasury; 

being  an  investigation  conducted  by  Basil  M.  Manly  for 

the   newspapers   served   by   the   Newspaper   enterprise 

association,  May,  1916,  Cleveland,  Ohio. 

CUveland  [1916]     19,  [1]  p.     1  iUus.     31\<^. 

On  the  evasion  of  the  income  tax  by  250,000  citizens  and  resident 
ahens. 

16-15335  Rev  HJ4662.M38 

79  Mechanics  and  metals  national  bank.  New  York.     Seventy 

points  on  the  income  tax;  common  errors  of  taxpayers  in 
reporting  net  income  under  the  federal  income  tax  law. 
[New  York,  1920]     [60]  p.     18'''^. 

20-3901  HJ4662.M4 

79a  Miller,  Robert  N.     The  future  of  the  federal  income  tax. 

{In  Kentucky  state  bar  association .     Proceedings,  1920.    Louis- 
ville, 1920.    p.  61-77.    Discussion:  p.  77-84.) 


20 


LIBRARY  OF  CONGRESS 


80  Minor,  Geoi^e  Henry.     The  federal  income  tax. 

[New  York?  1914]     1  p.  Z.,  13  p.     23'^. 

"Paper  delivered  before  the  Railroad  men's  improvement  society, 
New  York,  Thursday,  March  12, 1914." 
14-20533  HJ4662.M6 

81  Mohun,  Barry,  ed.     The  Income  tax  law,  the  War-profits  and 

excess-profits  tax  law,  the  Estate  tax  law,  the  Capital- 
stock  tax  law,  and  general  and  administrative  provisions 
relating  thereto,  as  contained  in  the  Revenue  act  of  191S; 
approved  February  24,  1919. 
[  Washington,  D.  C,  Press  ofB.  S,  Adams,  ^1919]    xii,  126  p. 

19-15400  HJ4652.M6 1 

82  Montgomery,  Robert  H.    Excess  profits  tax  procedure,  192 1 .  . . 
^  New   Yorlcy   The  Ronald  press  company,  1921.    vi,  594  p 

•  illtis.  (forms)     22^. 

21-3109  HJ4663.E8M6     1931 


83 


Income  tax  procedure,  1921. 


New  York,  The  RotwM  press  company,  1921,    xiii,  1206  p, 
iUus.  (forms)     22*^. 

21-2599  HJ4e62.M7     1921 


84  National  bank  of  commerce  in  New  York.     A  constructive 

criticism  of  the  United  States  war  tax  bill. 
[New  York]  NationcH  hank  of  commerce  in  New  York,  1917, 
22  p.    23^, 

Includes  articles  by  Prof.  E.  R.  A.  Seligman,  reprinted  from  the 
New  York  times. 
17-22232  HJ2379.N8 

85  Federal  revenue  act  of  1918;  complete  text,  with  refer- 
ence notes,  tables  and  index. 

[New  York]  National  hank  of  commerce  in  New  York,  1919, 
236  p.     23^"^. 

19-5982  HJ2379.N34    1918 

86  National  city  company.      Digest  of  federal  income  and  war 

excess  profits  tax  laws,  with  table  showing  amount  of 
income  tax  on  net  incomes  ranging  from  $3,000  to  $3,000,- 
000;  and  table  showing  amount  of  war  excess  profits  tax 
on  incomes  from  8%  to  1000%  on  capitals  ranging  from 
$20,000  to  $50,000,000:  Income  tax:  act  of  September  8, 
1916:  War  income  tax:  War  excess  profits  tax:  act  of 
October  3,  1917.  ^ 

New  York,  The  National  city  company,  1917.    62  p.    23"^. 

17-28934  HJ4652.N2t 


V> 


/. 


r 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


21 


> 


87  National  city  company.     Digest  of  1917  Income  tax  laws  of 

the  United  States  of  America  as  applied  to  non-resident 
alien  individuals  and  corporations. 
New   York  [etc.]   The  National  city  company    [*^1917]    21, 
[1]  p.     23"^. 

1&-525  HJ4653.N5N3 

88  Digest  of  Revenue  act  of  1918  for  income  and  excess 

profits  taxes,  with  tables  for  calculation  of  tax  and  chart 
of  war  excess  profits  tax  zones. 

New  York,  The  National  city  company,  1919.     88  p.    tables, 
diagr.     22^^^. 

19-17489  HJ4652.N28 

89  Income  tax  record  book  and  synopsis  of  the  Federal 

income  tax  law  (amended  September  8,  1916)  as  affecting 
individuals. 

New  York,  The  National  city  company  [«1917]     3  p.  I.,  9-36 
p.  incl.  tables,  forms.     23*^"^, 

19-19539  HJ4652.N29 

90  National    tax    association.     Papers    and    discussion    on    the 

federal  income  tax,  reprinted  from  the  Proceedings  of  the 

eighth  annual  conference  of  the  National  tax  association 

[1914] 

Madison,  Wis.,  National  tax  association,  1915.     71  p.     23^. 

Contents.— Papers:  The  federal  income  tax  [by]  C.  J.  Bullock. 

Administrative  problems  of  federal  income  tax  [by]  L.  F.  Speer. 

Simplification  of  the  federal  income  tax  [by]  A.  C.  Rearick. — 

Discussion. 

15-27010  HJ4662.N3 


91 


—    Report  of  the  committee  on  the  federal  income  tax; 
a  report  submitted  to  the  ninth  annual  conference  of  the 
National    tax    association,    San    Francisco,    California, 
August  10-14,  1915,  August,  1915. 
[Iladison'i.    Wis.,  1915]    38  p.     23'"^. 

15-21809  HJ4662.N3     1916 

Same.    (In  its  Proceedings,  1915.    Ithaca,  N.  Y.,  1915. 


\r 


p.  280-315) 

Discussion:  p.  316-334. 


HF2240.N3     1915 


^, 


92 


93 


Report  of  the  Committee  on  the  federal  income  tax;  with 
discussion. 

{In  its  Proceedings,  1916.    New  Haven,  Conn.,  1917.  p.  180-193) 

HF2240.N3     1916 

Report  of  Committee  on  federal  taxation. 

(In  its  Proceedings,  1919.    New  York,  1920.    p.    316-384) 

III.  Income  tax:  p.  324-358.  HJ2240.N3     1919 


22 


LIBRARY  OF   CONGRESS 


94  Nelson,  Godfrey  N.  Income  tax,  law  and  accounting,  1918; 
being  a  practical  application  of  the  provisions  of  the  fed- 
eral income  tax  act  of  September  8,  1916,  as  amended; 
the  war  income  tax  and  the  war  excess  profits  tax  laws  of 
October  3,  1917;  and  containing  the  corporation  capital 
stock  tax  law  and  rulings  thereon;  federal  estate  tax, 
excise  and  miscellaneous  war  taxes;  and  the  New  York 
state  income  tax  statute  applicable  to  manufacturing 
and  mercantile  corporations.  2i  ed. 
New  York,   The   MacmiUan  company j  1918.     xxiv  p.,  1  I,, 

364  V-     20^"^' 

HJ4652.N4     1018 

Supplement. 

New  York,  The  MouimiUan  company,  1918.    79  p,    ^0<='». 

18-2302  Rev.  _  HJ4662.N4     1918     Suppl. 

95  New  York.   Chamber  of  commerce  of  the  state  of  New  York. 

Committee  on  finance  and  currency.     [Report  on  the  income 

tax  provision  of  the  new  tariff  bill] 

[New  York,  1913]    5  p.     22^. 

Signed:  Frank  A.  Vanderlip,  George  B.  Cortelyou,  Joseph  French 
Johnson,  Alexander  J.  Hemphill,  Mortimer  L.  Schiff. 
13-23551  HJ4663.A3N4 

96  [Nicklas,  Charles  Aubrey]     How  to  keep  a  cash  income  record 

to  facilitate  the  making  up  of  income  tax  reports  by  indi- 
viduals. 
New  York,  National  tax  hook  company j  ^1913,     [7]  p.  inch 

forms.     23  x  26^"^, 

14-508  HJ4662.A7Nft 


97  Oliver,  David.     ''The  short  and  quick"  of  income  tax  returns. 
[Chicago,    The  Gunthorp- Warren  printing  company]   ^1915. 

Hi,  49  p.     23^"*. 

15-19258  HJ4663.A704 


98  Palmer,  A.  Mitchell.     The  proposed  federal  income  tax. 

,    {In  Maryland  state  bar  association.    Report,  1913.    [Baltimore], 
1913.        23c™.     p.  113-133.) 

99  Phelps,  Edith  M.  comp.    Selected  articles  on  the  income  tax, 

with  special  reference  to  graduation  and  exemption.     3d 
and  enl.  ed. 
New   York,    The  H.    W.    Wilson  company,  1917.    3  p.  I., 
[v\-xxxiii,  235  p.     19^"^.     {Debater's  handbook  series) 

Bibliography:  p.  [ix]-xxxiii.  HJ4620.P6    1917 

17-27760  H69.D6P68     1017 


V 


r 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


23 


K 


i 


100  Piatt,  John  M.     Key  to  individual  income  tax  return  for  the 

year  1919. 
San  Francisco,  Calif.,  ^920.     24  p.     iUus.  (forms)     31^. 
20-3279  HJ4662.P5 

101  Bearick,  Allan  C.     Simplification  of  the  federal  income  tax. 

{In  National  tax  association.    Proceedings,  1914.    Madison,  Wis., 
1915.    p.  298-313.)  HJ2240.N3     1014 

101a  Ehode  Island  hospital  trust  company,  Providence.  Fifty 
points  on  the  income  tax  for  the  individual;  questions 
and  answers  which  simplify  the  preparation  of  the 
individual  income  tax  return  prepared  for  the  Income  tax 
department  of  the  Rhode  Island  hospital  trust  company. 
Prmndence,  B.  L  [H920]    vi,  41  p.    18'"^. 

21-917  HJ4652.B.45 


102  Schiff,  Mortimer  L.     Some  aspects  of  the  income  tax. 

[Philadelphia  U915]    p.  1 5-31 .    25^. 

Publication  no.  845.    Reprinted  from  Readjustments  in  taxation, 
vol.  Ivii  of  the  Annals  of  the  American  academy  of  political  and 
social  science,  Philadelphia,  March,  1915. 
15-18356  HJ4652.S3 

103  Scott,  Joseph  Jay.    The  income  tax  and  other  federal  taxes, 

...  an   authoritative   analysis,   simplification   and   illus- 
tration of  the  exacting  and  perplexing  requirements  of  the 
United  States  tax  laws. 
San    Francisco,    CcH.,   Press   of  Kohnke  printing  company 
[^1917]    3  p.  l,  9-304,  50,  20  p.    23^. 

17-27905  HJ2379.S4 

104  Seligman,  Edwin  R.  A.     Les  finances  de  guerre  des  Stats- 

Unis,  le."War  revenue  act,"  du  3  octobre  1917,  (traduc- 
tion fran^aise  par  A.  et  G.  Jeze). 
Paris,  M.  Giard  cfc  E.  Briere,  1918.     47,  [1]  p.  25^. 

"Extrait  de  la  Revue  de  science  et  de  legislation  financi^re  [t.xvi] 

no.  1. — ^Janvier — fevTier — mars,  1918." 
Appeared  in  English  under  title:  The  war  revenue  act.  Political 
science  quarterly,  vol.  xxxiii,  no.  1,  March  1918. 
18-13638  HJ2379.S6 


105 


—  The  income  tax;  a  study  of  the  history,  theory,  and 
practice  of  income  taxation  at  home  and  abroad.  2d  ed., 
rev.  and  enl.,  with  a  new  chapter. 

New  York,  The  MacmiUan  company,  1914-     a?i,  743  p.     22 i^. 

14-9458  HJ4629.S4     1014 


24 


LIBRARY  OF   CONGRESS 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


25 


106  Seligman,  Edwin  R.  A.     The  next  step  in  tax  reform;  presi- 

dential address  delivered  at  the  ninth  annual  conference 
of  the  National  tax  association,  San  Francisco,  August  11, 
1915. 
Ithaca,  N.  Y.,  National  tax  association  [1'915  ?]     22  p,     28"^. 

15-27517  HJ2386.S46 

Same.     {In  National  tax  association.     Proceedings,  1916. 

Ithaca,  N.  Y.,  1915.    p.  126-145)  HF2240.N3     1910 

107  Shields,  John  K.     The  income  tax.     Opinions  of  Hon.  John  K. 

Shields  .  .  .  Hon.  Cordell  Hull .  .  .  and  ThurlowM.  Gordon 

...  on  the  proposed  income-tax  provision  of  the  pending 
tariff  bill. 

Washington  [Govt,  print,  off.]  1913,     20  p.     23^*^.     {{V.  S,] 
63d  Cong.f  1st  sess.    Senate.     Doc.  171) 

13-35682  HJ4661.S4 

108  Standard  statistics  company,  inc.,  New  York.     Standard 

manual  of  the  income  tax,  1919. 
New  Yorlcj  Standard  statistics  company,  inc.  [1919]    3  p.  Z., 
11-175,  59,  177-185  p.,  1  I.,  1001-1379  p.     21<^. 

HJ4652.S7     1910 


109 


—    Supplement  to  the  Standard  manual  of  the  income  tax, 
1919. 

New  York,  Standard  statistics  co.,  inc.,  ^1919.     55  p.     21''"*. 
19-18312-13  HJ4662.S7     1919     Suppl. 

Status  of  bonds  imder  the  Federal  income  tax.     1920 


110 


ed. 
New  York,  Standard  statistics  company,  in^.,  1920.     256  p. 

18-2910  HG4967.S8     1930 

Taxable  status  of  dividends  paid  by  corporations  in 

the  year  1917. 
New  York,  ^  1918.     92  p.     21  x  10""^. 

18-3987  HJ4653.A3S7 

111  Tax  legislation  in  1915:  Income  taxation. 

(In  National  tax  association.    Proceedings,  1915.    Ithaca,  N.  Y., 
1915.    p.  415^16.)  HJ2240.N3     1915 

112  Tucker,  George  F.     The  income  tax  law  of  1913  explained, 

with  the  regulations  of  the  Treasury  department  to  Octo- 
ber 31,   1913. 
Boston,  Little,  Brown,  and  company,  1913.     xi,  271  p.     19^^^. 

13-26144  HJ4652.T8 


113  Union    Pacific    railroad    company,    appellee.     (Frank    R. 

Brushaber,  appellant)  Also  four  other  cases  advanced 
for  hearing  with  the  preceding  cases.  Income  tax  cases. 
Briefs  and  other  records  in  this  case,  1915-  ,  not  sepa- 
rately listed  or  catalogued  are  to  be  found  on  shelf: 
HJ4654.1915.U6 

CA 16-281  Unrev'd  '  HJ4654.1916.U6 

[No.  1]  Brief  for  the  United  States,  1915,  116  p.  contains  the  reply 
of  the  Attorney  general  to  various  arguments  against  the  con- 
stitutionality of  the  federal  income  tax. 

114  U.  S.     Congress.     House.     Committee  on  expenditures  in  Treas- 

ury  dept.     Income    tax.     Hearing  ...  on    H.   res.    221, 
directing  the  secretary  of  the  Treasury  to  submit  certain 
information  pertaining  to  the  collecting  of  the  income 
tax.     June  1,  2,  and  17,  1916. 
Washington,  Govt,  print,  off.,  1916.    71  p.    23^"*. 
Statements  of  Basil  M.  Manly  and  Edward  Keating. 
18-6358  HJ4652.A3     1916 


115 


116 


117 


118 


^      s^ 


Committee  on  ways  and  m£ans.     Esti- 
mated revenue  receipts  under  the  bill  of  1918  (H.  R. 
12863)  to  provide  revenue,  and  for  other  purposes  and 
^comparative  table  of  income  tax  rates.     Printed  for  the 
use  of  the  Ways  and  means  committee. 
Washington,  Govt,  print,  of.,  1919.     7  p.     ind.  tables.    23''^. 

20-2149  HJ2379.A4     1919  a 

—  rj^Q  excise  tax  bill.     Report 

<To  accompany  H.  R.  21214.  > 

[Washington,  Govt,  print,  off.,  1912]     14,  8  p.     23^'"'^.     {62d 
Cong.,  2d  sess.     House.     Rept.  416) 

[Pt.  1]  submitted  by  Mr.  Underwood.     Pt.  2,     "Views  of  the 
minority,"  submitted  by  Mr.  Longworth. 
12-35404  HJ2377.A3     1912 

Hearings  ...    on  the  proposed 

revenue  act  of  1918,  June  7  to  July  17  and  August  5,  14, 
and  15,  1918. 

Washington,  Govt,  print,  off.,  1918.     3  v.     23^'^. 
Claude  Kitchen,  chairman. 

Pt.  1.  Income,  excess  profits,  and  estate  taxes. 
1^538  HJ2379.A4     1918 

—   Refund    of   certain    penalties 

collected  under   the   act   of  October  3,    1913.     Report. 
Feb.  26,  191^. 

[Washington,    Govt,    print,    of.,    1915]    2   p.     (63d    Cong. 
3d  sess.      House.     Rept.  no.  1456]  Serial  no.  6766 

Also  printed  as  Senate  Rept.  no.  1055,  63d  Cong.  3d  sess. 

Serial  no.  6762 


26 


LIBRARY  OF  CONGRESS 


119  U.  S.      Congress.     House.     Committee    on   ways    and    means. 
Revenue  bill  of  1918.     Report.     <To  accompany  H.  R. 
12863  > 
[  Washington,  Govt,  print,  of.,  1918]    40  p.  incl  tables.     ;^5«™. 
{(S5ih  Cong.,  2d  sess.     House.    Rept.  767) 

Title  II.  Income   tax:   p.    3-15.    III.  War   profits   and    excess 
profits  tax:  p.  15-21. 
18-26772  HJa379.A4    1918  d 


120 


121 


122 


123 


124 


Simplification  of  the  Revenue 

act  of  1918.     Report.     May  22,  1920. 
[WasUngton,    1920]   4   p,     {66th    Cmg.    2d   sess.    House. 

Rept.  no.  1035) 

Stock  dividends.     Hearings  .  . . 


[66th  Cong.  2d  sess.]  Mar.  18,  19,  1920. 
Washington,  Govt,  print,  off.,  1920.     62  p. 

—    Senate.     Committee    on    finance.     Increase    of 

revenue.  Briefs  and  statements  filed  with  the  Committee 
on  finance.  United  States  Senate,  Sixty-fourth  Congress, 
first  session,  on  H.  R.  16763,  to  increase  the  revenue,  and 
for  other  purposes. 

Washington,  Govt,  print,  off.,  1916.  291  p.  23^"^.  ( With  it$ 
To  increase  the  revenue.     Hearings.     Washington,  1916) 

17-7178  HJ2379.A4     1916  e 

To  increase  the  revenue.     Hear- 


ings before  the  subcommittee  of  the  Committee  on  finance, 
United  States  Senate.     Sixty-fourth  Congress,  first  ses- 
sion, on  H.  R.  16763,  an  act  to  increase  the  revenue,  and 
for  other  purposes  [July  17-August  1,  1916]. 
Washington,  Govt,  print,  off.,  1916.    285,  [2],  287-297  p. 

23^"^. 

Pt.  2.  Sections  relating  to  income  tax. 
With  this  is  bound:  ''Increase  of  revenue.    Briefs  and  statement 
filed  with  the  Committee  on  finance,  United  States  Senate  ..." 
(291  p.) 
17-2550  _  HJ2379.A4     19160 


-  Laws,  statutes,  etc.  Income-tax  law.  Income  tax  im- 
posed on  persons,  firms,  companies,  copartnerships,  cor- 
porations, joint-stock  companies,  associations,  insurance 
companies,  etc.,  under  section  2,' act  of  October  3,  1913. 


,CTO 


[Washington,  Govt,  print,  off.,  1913]    U  p.     23i< 

14-6281  HJ4652.A6 


1913t 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


27 


'j^ 


1- 


126 


>..'» 


127 


128 


129 


129a 


• 


130 


131 


132 


ts3 


125  U.  S.     Laws,  statutes,  etc.    Law  and  regulations  relative  to  the 
tax  on  income  of  individuals,  corporations,  joint  stock  com- 
panies, associations,  and  insurance  companies.     Imposed 
by  section  2,  act  of  October  3,  1913.     January  5,  1914. 
Washington,  Govt,  print,  off.,  1914.     ^27  p.    23^"^. 

14-30219  HJ4662.A6     1914 

—    Office  of  internal  revenue.     Bulletin,    no.  1-40.     Income 

tax  rulings.     Nos.  656-1227. 
Washington,  Govt,  print,  off.,  1920.    37  v.    23^^.    weelly. 

20-26276  HJ4662.A23 

\ Bulletin  ^'B"  income  tax.  Withholding.  Col- 
lection at  the  source  and  information  at  the  source. 
Revenue  act  of  1918. 

Washington,  Govt,  print,  off.,  1920.    Hi,  3-60  p.  ind.  tables, 
diagr.,  jorms.     23^^. 

20-26382  HJ4653.C6A5     1920 

BuUetm  "C  income  tax.    Comparison  of  titles 

and  sections  of  the  revenue  acts  of  1917  and  1918  appli- 
cable to  income  and  profits  taxes. 

Washington,  Govt,  print,  off.,  1920.     41  p.     23^. 

20-26311  HJ4662.A427     1918 

Bulletin  "  D."     Income  tax.     Average  percent- 


ages of  pre-war  income  to  pre-war  invested  capital  of 
general  classes  of  corporations,  grouped  as  to  trades  or 
businesses,  as  provided  for  in  section  311  (c)  (2),  Revenue 
act  of  1918. 
Washington,  Govt,  print  off.,  1919.     13  p.  incl.  tables.    25<^. 

20-26132  HJ4652.A43     1918 

Bulletin  ''  E."     Income  tax.     Taxes.    Deduc- 


f.cm 


tions  and  credits.     Revenue  act  of  1918. 
Washington,  Govt,  print,  off'.,  1920.     39  p.    24'' 
"Schedule  pf  taxee":  p.  30-39. 
20-26926  HJ4663.D4A5     1920 

Bulletin  "F."     Income  tax.    Depreciation  and 

obsolescence.     Revenue  act  of  1918. 
Washington,  Govt,  print,  off.,  1920.  HJ4663.D3A6    1920 

•    Cimaulative  bulletin.    Income  tax  rulings.  Nos. 

1-1033,  inclusive. 

Washington,  Govt,  print,  off.,  1920.    2  v.    23^'^'^. 


20-26376 


HJ4662.A232 


Digest    of    income    tax    rulings.     No.  7-10. 

Washington,  Govt,  print,  off.,  1920.    4  v.    23^"^.    bimonthly. 

20-26312  HJ4e52.A243 


28 


LIBRARY  OF  CONGRESS 


133  U.  S.     Office  of  internal  revenue.    Excess-profits  tax  primer, 
prepared  by  the  Bureau  of  internal  revenue  for  the  infor- 
mation and  assistance  of  taxpayers. 
[New  Yorkj  etc,]  Guaranty  trust  company  of  New  YorJc  [1918] 
12  p.     27 Y"^, 

19-7005  HJ4663.E8A5     1018a 


134 


135 


136 


137 


138 


139 


Federal  income  tax  on  bonds,  etc.,  of  corpora- 
tions, joint-stock  companies,  etc.,  under  act  of  October  3, 
1913  .  .  .  Treasury  department,  Office  of  commissioner  of 
internal  revenue. 

[Washington^  Govt,  print,  off. y  1913]    10  p.    23^"^. 

"Regulations  regarding  the  deduction  of  the  income  tax  at  the 
source  on  interest  maturing  on  bonds,  notes,  and  other  similar 
obligations  of  corporations,  joint-stock  companies  or  associa- 
tions, and  insurance  companies,  under  the  provisions  of  section 
11  of  the  act  of  October  3, 1913." 
13-35828  HJ4663.A3A6     1913 

General  forest   industries   questionnaire.     For 

the  years  prior  to  1919. 
[  Washington  J  Govt,  print  off,,  1919]    36  p. 

HJ4652.A422     1019 


Income  tax  primer  (Revised  March  1,   1919) 

Prepared  by  the  Bureau  of  internal  revenue  for  the  infor- 
mation and  assistance  of  taxpayers.     Preliminary  ed. 

Washington,  Govt,  print,  off.,  1919.    38  p.    24^'^- 

19-26332  HJ4652.A4     1010a 

Income  tax  primer  for  farmers  (revised)  Pre- 
pared by  the  Bureau  of  internal  revenue  for  the  informa- 
tion and  assistance  of  taxpayers.     January  1,  1921. 

Washington,  Govt,  print,  off.,  1921.    31  p.    23^. 

21-26063  HJ4e52.A42     1021 


Personal   income   tax   imposed   and   collected 

imder  the  act  of  October  3,  1913.  Extracts  from  the 
Report  of  the  commissioner  of  internal  revenue  for  the 
fiscal  year  ended  June  30,  1915. 

Washington,  Govt,  print,  off.,  1916.     9  p.  inch  tables,  chart. 

16-26113  HJ4e62.A26     1016 

Regulations  no.  33  (rev.)  governing  the  collec- 
tion of  the  income  tax  imposed  by  the  act  of  September  8, 
1916,  as  amended  by  the  act  of  October  3,  1917. 

Washington,  Govt,  print,  off.,  1918,     199  p,     23^'^. 

18-26241  HJ4662.A5     1018 


LIST   OF  RECENT  REFERENCES   ON   THE   INCOME  TAX 


29 


140  U.  S.     Office  of  internal  revenue.     Regulations  no.  41,  relative 
to  the  war  excess  profits  tax  imposed  by  the  War  revenue 
act,  approved  October  3,  1917. 
Washington,  Govt,  print,  off.,  1918.     56  p.     23*^^. 

18-26243  HJ4663.E8A6     1018a 


141 


142 


143 


144 


144a 


Regulations  45  relating  to  the  income  tax  and 

war  profits  and  excess  profits  tax  under  the  Revenue  act  of 
1918  with  addenda  containing  all  Treasury  desisions  to 
December  2,  1919. 

Washington,  Govt,  print,  off.,  1920.    335  p.  inch  tables.    25^. 

20-26168  HJ4662.A5     1010 


Revenue  act  of  1918. 


—    Addenda  to  regulations  45  .  . 

Approved,  Dec.  29,  1919. 
[Washington,  Govt,  print,  off.,  1920]    31  p. 

HJ4652.A5     1010a 

Special  forest  industries  questionnaire  for  the 

pulp  and  paper  industry  (not  limited  to  timber  users)  for 
taxable  years  prior  to  1920. 

[Washington,  Govt,  print,  off.,  1920]     16  p. 

HJ4652.A422     1020 

Statement  of  internal  revenue  receipts  July  1- 

December  31,  1919,  and  estimated  receipts  for  fiscal  year 
ending  June  30,  1920,  also  internal  revenue  receipts  under 
section  900  of  the  Revenue  act  of  1918,  March-December, 
1919.     Prepared    by    the    Bureau    of   internal    revenue. 
Treasury  department.    Printed  for  the  use  of  the  Commit- 
tee on  ways  and  means.  House  of  representatives. 
Washington,  Govt,  print,  off.,  1920.     8  p.  incl.  tables.     23^^^, 
Includes  income  taxes  of  individuals,  partnerships,  and  corpora- 
tions. 

20-7326  HJ6020.A3     1010 

Statistics  of  income.    Comp.  from  the  returns 

for  1916-1917  under  the  direction  of  the  commissioner  of 
internal  revenue. 
Washington,  Govt,  print,  off.,  1918-1919.     2  v.     23^^. 

The  Statistics  of  income  for  1916  are  issued  as  House  doc.  1169, 
65th  Cong.,  2d  sess. 
18-26569  HJ4662.A24 

Statistics  of  income.    Comp .  from  the  returns  for 

1918  under  the  direction  of  the  conmiissioner  of  internal 
revenue.     Preliminary  report,  personal  income  tax  returns. 
Washington,    Govt,    print,    off.,    1920.     15   p.    incl.    tables. 
23*^. 

20-26969  B[J4e52.A3    1020 


30 


LIBRARY  OF   CONGRESS 


il 


145  IT.  S.  Office  of  internal  revenue.  War  profits  and  excess  profits 
tax  regulations  under  the  Revenue  act  of  1918  (Regula- 
tions 45,  part  2B). 

[New   Yorlc]  GvxirarUy  trust  company  oj  New   York  [1919] 
27  p.    28^"^. 

19-5980  HJ4663.E8A5     1019 

Quartermdster  dept      Regulations    and    decisions  per- 
taining to  income  tax. 
Washington,  Govt,  print,  off.,  1915.     38  p.     (Circular  no.  25) 

HJ4652.A6     1015 


146 


147 


148 


149 


150 


151 


—  Supreme  couH,  Decisions  of  the  United  States  Su- 
preme court  in  corporation  tax  cases  and  income  tax  cases 
with  dissenting  opinions. 

Washington,  Govt,  print  of.,  1912,  260  p.  23^'^,  {62d 
Cong,,  2d  sess.     House.     Doc,  601) 

12-35392  HD2753.U6A4     1012a 

Eisner,  as  collector  of  United  States  internal 


revenue  for  the  thu-d  district  of  the  state  of  New  York,  v. 
Macomber.  No.  318.  Argued  Apr.  16,  1919;  reargued 
Oct.  17,  20,  1919.— Decided  March  8,  1920. 

(In  U.  S.  Reports,  vol.  252,  Apr.  20,  1920,  p.  181^238.) 
Stock  dividend  decision. 


—  Treasury  dept.  Corporate  earnings  and  government 
revenues.  Letter  from  the  secretary  of  the  Treasury 
transmitting  .  .  .  certain  facts,  figures,  data,  and  informa- 
tion taken  from  1916  and  1917  income  and  excess  profits 
tax  returns  of  corporations  to  the  Treasury  department, 
and  a  statement  of  government  revenues  (including  loans) 
since  the  beginning  of  the  war. 
Washington,  Govt,  print,  off,,  1918.  338  p.  inch  tables. 
29^"^'     i65th  Cong.,  2d  sess.    Sermie,     Doc,  259) 

18-26^88  HD2753.TJ6A4     1018 

Income  tax.     Letter  from  the  Secretary  of  the 

treasury,  transmitting  ...  a  report  showing  amount  of 
income  derived  from  the  income  tax  classified  by  states  for 
the  last  fiscal  year.     Dec.  7,  1914. 

[Washington,  Govt,  print,  off.,  1914]  2  p.  (63d  Cong.  3d 
sess.    Serwie  Doc,  no,  623)  Serial  no.  6783 

Tax  estimates  of  revenues,  year  ending  June  30, 

1918.     Letter  from  the  Secretary  of  the  treasury  trans- 
mitting .  .  .  report  of  tax  on  incomes  and  excess  profits  for 
calendar  year  1917  .  .  .  May  15,  1918. 
[  Washington,  Govt,  print,  off,  1918,]    3  p,  (65th  Vong.  £d 
sess.     Senate.     Doc.  no,  226)  Serial  no.7320 


LIST  OF  RECENT  REFERENCES   ON   THE   INCOME  TAX 


31 


V 


152  Walker,  Albert  H.     The  unconstitutional  character  and  the 

illegal  administration  of  the  income  tax  law. 
New  York  dty,  Pub,  ai  the  law  offices  of  the  author  [^1914] 
.     2  p.  I,,  89  p.     23'^'^. 

14-4316  HJ4652.W4 

153  White,  Henry  Crofut.     The  federal  income  tax  law,  annotated 

with  complete  constitutional  and  historical  references  and 
digest*  authorities. 
New    York,  The  Banks  law  publishing  co,,  1913.     xxviiif 
332  p.     23^'^'^. 

ia-21682  HJ4661.W6 

154  White  &;  Kemble,  New  York.     A  list  of  railroad  bonds  and 

the  clauses  relating   to   the  deduction  or  retention   of 
federal  or  state  taxes. 
[New  York,  The  Thornas  press,  ^913]    2  p.  I.,  7-185,  [1]  p. 

14-350  HJ466d.A3W6 

155  Wrigley,  Eugene.     Combined  federal  income  tax  tables  (with 

illustrations)  pertaining  to  taxes  on  incomes  of  individuals 
for  1919  and  subsequent  years  (Revenue  act  of  1918). 
[New  York,  Alexander  press]  1919.    11  p.    23^. 

19-17487  HJ4652.W8 

156  Zoller,  J.  F.     [Collection  at  the  source  feature  of  the  income 

tax.] 

(In  National  tax  association.    Proceedings,  1916.    New  Haven, 
Conn.,  1917.    p.  214r-218.)  HJ2240.N3     1016 


ARTICLES  IN  PERIODICALS 

157  1911     What  the  wage  earner  has  to  fear  from  the  income  tax. 

Commercial  and  financial  chronicle,  Apr.  22 j  1911,  v,  92: 
1069-1072,  HGl.C7,v.02 


158 


159 


Dix,  John  A.     The  proposed  federal  income  tax. 

Editorial  review,  July,  1911,  v,  5:  603-608.       AP2.E26,v.5 

Beale,  Tmxtun.     The  measure  of  the  income  tax. 
Journal  of  political  economy,  Oct.  1911,  v.  19:  654-675. 

HBl.J7,v.l9 


160 


Bond,  Frederick  Drew.     Income  tax  versus  tariflF. 
Bankers'  magazine,  Nov,  1911,  v.  83:  615-618. 

HG1501.B3,v.83 

161  1912    Free  sugar  and  an  income  tax. 

Independent,  Mar.  7, 1912,  v,  72:  532-533.  AP2.I63,v.78 


162 


163 


164 


165 


Free  sugar  and  the  income  tax. 

Journal  of  political  economy,  Ai^.  1912,  v,  20:  419-421. 

HBl.J7,v.20 

Boyle,  John.     The  impending  income  tax  in  the  light  of 

England's  experience. 
Moody's  magazine,  Apr.  1912,  v.  13:  275-276. 

HGl.M85,v.l3 

Johnson,  A.  S.     Income  taxation. 

Journal  of  political  economy,  May,  1912,  v.  20:  520-524. 

HBl.J7,v.30 

Phelps,  William  Lyon.     The  income  tax. 
Independent,  Sept.  19, 1912,  v,  73:  654-656, 


AP2.I63,v.73 


166  1913     Moore,  C.  S.     The  super  tax. 

Law  quarterly  review,  Jan.  1913,  v.  29:  46-56. 


167 


168 


Werth,  William  H.  Is  "  income, "  received  from  a  licensed 
busiuess  or  profession  and  not  from  property  or  salaries, 
taxable  ? 

Virginia  law  register,  Feb.  1913,  v.  18:  721-728. 

Strachan,  Walter.     Capital  and  income  under  the  income 

tax  acts. 
Law  quarterly  review,  Apr.  1913 ,  v.  29: 163-178. 


t 


<\ 


LIST  OF  RECENT  BEFERENCES  ON  THE  INCOME  TAX 


33 


169  1913     The  federal  income-tax  in  the  United  States. 

Economist,  (London.)  May  17, 1913,  v.  76: 1136-1137. 

HGll.B2,v.76 

170  Devoe,  William  B.     Income  taxes  in  the  United  States. 
Moody's  magazine.  May,  1913,  v.  15:  509-510. 

HGl.M85,v.l6 

171  The  income  tax  vital  in  present  tariff  revision. 

Manufacturers  record,  v.  63,  June  26,  1913:  53-54- 

TSl.M3,v.G3 

172  Need  of  clear  thinking  in  efforts  to  overcome  the  confusion 

of  the  income  tax  measure. 

Manufacturers  record,  v  64 j  Sept.  4^  1913:  59-60. 

TSl.]C3,v.64 

173  Income  tax  law  a  labyrinth  of  needless  trouble  and  expense. 

Manufacturers  record,  v.  64,  Oct.  3,  1913:  65-66. 

TSl.lC3,v.64 

174  Patterson,  Stuart  H.     Business  side  of  holding  out  income 

tax  on  coupons. 
American  hankers'  association.     Journal.     Nov.  191S,  v.  6: 
359-361.  HG1601.A8,v.6 

175  Bench  and  bar  [Editorial].     The  income  tax-collection  and 

exemption  at  the  source. 
Bench  and  har,  Nov.  1913,  n.  s.,  v.  7:  2-4- 

Reed,  Robert  R.     Investment  features  of  income  tax. 
Chicago  legal  news,  Nov.  29, 1913,  v.  46:  136. 

Leroy-Beaulieu,  Pierre.    L'Imp6t  sur  le  revenu  aux  fitats- 

Unis. 
Economistefranfais,  Nov,  1,  1913,  v,  4^-'  633-635. 

HB3.E3,v.41.2 

178  Difficulties  in  income  tax:  a  remedy  suggested. 
Manufacturers  record,  v.  64,  Nov.  13, 1913;  51-52, 

TSl.M3,v.64 

179  Chamberlain,  Lawrence.     The  income  tax  and  security 
prices. 

Moody's  mxigazine,  Nov.  1913,  v.  16:  205-208.     HGl.]C85,v.l6 

180  Helms,  Birch.     The  federal  income  tax  law.     Synopsis  of 
its  principal  provisions. 

ProUcHonist,  Nov,  1913,  v.  25: 466-471.  HFl760.P8,v.26 

21232*— 21 3 


176 


177 


34 


LIBRARY  OF   CONGRESS 


183 


184 


181  1913    Hill,  Joseph  A.     The  income  tax  of  1913. 

Quarterly  journal  of  economics ,  Nov.  1913,  v,  28:  46-68. 

HBl.Q3,v.28 

182  Virginia  law  reg:ister  [Editorial].     The  federal  income  tax 

law. 
Virginia  law  register,  Nov.  1913,  v.  19:  481-487. 

Dyer,  H.  Chouteau.     Deductions  allowable  by  the  income 
tax. 

Central  law  journal,  Dec.  5,  1913,  v.  77:  421-425. 

Cavanaugh,  H.  B.     Federal  income  tax  law  as  applicable 

to  electric  railroad  corporations. 
Electric  railway  journal,  Dec.  20,  1913,  v.  42:  1277-1278. 

TF701.S66,v.4a 

185  Gallagher,  Robert.     The  Federal  income  tax  law. 
Lawyer  and  hanker,  Dec.  1913,  v.  6:  337-340. 

186  The  Federal  income  tax  law. 

Virginia  law  register,  Dec.  1913,  v.  19:  570-593. 

187  1914     Oreutt,  Benjamin  S.     Complexities  of  the  income  tax. 

American  review  of  reviews,  Jan.  1914,  v.  49:  81-86. 

AP2.Il4,v.49 

188  Blakey,  Roy  G.     The  income  tax  exemption. 

Outholc,  Jan.  31,  1914,  v-  106:  256-260.  AP2.08,v.loe 


189 


Edgar,  Maxwell.     The  greatest  graft  of  all. 
Pearson's  magazine,  Jan.  1914,  v-  31:  98-106. 


AP2.P35  V.31 


190 


191 


192 


193 


Jeze,  Gaston.     L'impdt  sur  le  revenu  dans  les  Etats-Unis 

de  TAmerique  du  Nord. 
Revue  de  science  et  de  legislation  financi^res,  Jan.- Mar.  1914, 

V.  12:  5-43.  HJ103.B7  v.ia 

Jessup,  Henry  Wynans.     Income  tax  burdens  imposed 

on  trust  companies  are  unconstitutional. 
Trust  companies,  Jan.  1914,  v.  18:  23.  HG4341.T8  v.l8 

Merriam,  James  R.     The  income  tax:  a  new  obligation  of 

citizenship. 
American  review  of  reviews,  Feb.  1914,  v.  49:  211-215. 

^     ,  «  AP2.B4,v.49 

Parker,  George.     The  federal  income  tax. 
Lawyer  and  hanker,  Feh.  1914,  f^-  7:  64-71. 

A  brief  exposition  of  the  new  law  . .  .  1913  . . .  and  of  the  effect . .  • 
upon  the  business  world. 


LIST  OF  RECENT  REFERENCES  ON   THE  INCOME  TAX 


35 


194  1914     Gregory,  M.     What  every  income  tax  payer  should  know. 
Outlook,  Feh.  7,  1914y  v.  106:  299-303.  AP2.08,v.l06 


195 


196 


197 


198 


199 


200 


201 


202 


203 


204 


Blakey,  Roy  G.     The  new  income  tax. 

American  economic  review.  Mar.  1914,  v.  4'  25-46. 

HBl.£26,v.4 

Seligman,  Edwin  R.  A.     The  United  States  federal  in- 
come tax. 
Economic  journal.  Mar.  1914,  v.  24:  57-77,         HBl.E3,v.24 

Federal  income  tax. 


Political  science  quarterly,  Mar.  191 4i  v.  29:  1-27. 

Hl.P8,v.29 

Sanderson,  George  Rivers.     Income  taxes  illegally  ex- 
acted: remedies  and  procedm^e. 
Illinois  law  review,  June,  1914,  v.  9:  120-129. 

Ackerly,  Dana  T.     Relation  of  income  tax  to  business. 
Rand-McNally  hankers'  monthly,  June,  1914,  v-  ^1-  29-32. 

H61501.Il2,v.31 

Pinlay,   W.  B.     Income  tax  laws  and  farm  accounting 

methods. 

Journal  of  accountancy,  July,  1914,  v.  18:  4'^~51' 

HF6601.J7,v.l8 

Yield  of  the  income  tax. 

Journal  of  political  economy,  July,  1914,  v.  22:  696-698. 

HBl.J7,v.2a 

Blakey,  R.  G.     Income  tax  discrimination  and  differen- 
tiation. 

South  Atlantic  quarterly,  July,  1914,  v.  i3:  220-232. 

AP2.S75,v.l3 

Depreciation  of  buildings  in  relation  to  the  income  tax  law. 
National  real  estate  journal,  Oct.  15,  1914,  ^-  10:  309-314- 

HD251.N35,v.lO 

Allen,  N.     Income  tax  as  it  affects  real  estate  interests. 

National  real  estate  journal,  Dec.  1914,  v.  10:  4^7-4^(?. 

HD251.N35,v.lO 


205  1916     Marshall,  Thomas  L.     Income  tax-free  bonds. 

Illinois  law  review,  Jan.  1915,  v.  9:  4^3-433. 

206  Tumpson,  George.     Income  tax — when  net  loss  may  be 

net  income. 
Outlook,  Feh.  17,  1915,  v.  109:  398-400,  AP2.08,v.l09 


K 


r.^ 


36 


LIBRARY  OF   CONGRESS 


207  1915     Sawyer,  Henry  B.     The  income  tax  analyzed  and  ex- 

plained. 
Stone  <Ss    Webster  public  service  journal,  Feb.  1915,  v.  16: 
93-99,  TKl.S8,v.ie 

208  Schiff,  M.  L.     Some  aspects  of  the  income  tax. 
American  academy  of  political  and  social  science.     Annals, 

Mar.  1915,  v.'58:  15-81.  Hl.A4,v.68 

209  Blakey,  R.  Q.     Amending  the  federal  income  tax. 
American  academy  of  political  and  social  science.     Annals, 

Mar.  1915,  v.  58:  32-48.  Hl.A4,v.68 

210  Falkner,   Roland  P.     Income  tax  riddles:  some  things 

which  the  returns  seem  to  show  which  they  don't. 
Annalist,  Apr.  12,  1915,  v.  5:  843-345.  HGl.N6,v.5 

211  Weiss,  W.  P.     Return  of  annual  net  income  by  corpora- 

tions. 
Journal  of  accountancy,  Apr.  1915,  v.  19:  260-267. 

HF6601.J7,v.l9 

212  Falkner,  R.  P.     Income  tax  statistics. 

American  statistical  association.     Quarterly  publications,  June, 
1915,  V.  14:  521-549.  HAl.A6,v.l4 

213  1916     Thulin,  P.     The  income  tax  act— a  defense. 

Rand'McNaUy  bankers'  monthly,  Feb.  1916,  v.  33:  54-58. 

,     .  .  HG1601.R2,v.33 

214  Income  tax  decision. 

Journal  of  political  economy.  Mar.  1916,  v.  24:  299-301. 

HBl.J7,v.24 

215  Hackett,  Prank  Warren.    Constitutionality  of  the  grad- 

uated income  tax  law. 
Yale  law  journal,  Apr.  1916,  v.  25:  427-442. 

216  Peaslee,  Amos  J.     Taxing  incomes  of  foreign  investors  in 

American  stocks  and  bonds. 
Columbia  law  review,  June,  1916,  v.  16:  465-479. 

217  Adams,  T.  S.     Shall  we  tax  the  nonresident? 

,    National  tax  association.     Bulletin,  June,  1916,  v.  1: 129-130. 

HJ2240.N313,v.l 

218  Marsh,  Benjamin  C.     The  triple  tax. 

National  tax  association.    Bulletin,  June,  1916,  v.  1 :  134-135. 

Hjr2240.N313,v.l 

219  Williams,  H.  D.     Large  incomes  to  bear  tax  burden. 
Band'McNaUy  bankers'  monthly,  Sept.  1916,  v.  33:  47-51. 

HG1501.It2,v.33 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


87 


220  1916     Co-operative  creameries  and  the  income  tax. 

Hoard's  dairyman,  Oct.  20,  1916,  v.  52:  424.     SF221.H7,v.62 

221  Weiss,  W.  P.     Dividends  and  the  new  income  tax  law. 
Journal  of  accountancy,  Nov.  1916,  v.  22:  343-352. 

000  «,    1  HF6601.J7,v.2a 

222  Blakey,  R.  G.     New  revenue  act. 

American  economic  review,  Dec.  1919^  v.  6:  837-850. 

HBl.E26,v.6 

223  Snyder,  Carl.     Incomes,  taxed  and  taxable. 

Annalist,  Dec.  18,  1916,  v.  8:  772.  HGl.N6,v.8 

224  1917    Major,  Cedric  A.     Revised  federal  income  tax  law. 

Cornea  law  quarterly,  Jan.  1917,  v.  2:  73-92. 

225  Kennedy,  J.  T.     Dividends  and  the  new  income  tax  law. 
Journal  of  accountancy,  Jan.  1917,  v.  23:  39-42. 

HF6e01.J7,v.23 

226  Constitutionality  of  income  tax  law. 

American  bankers  association.     Journal,    Feb.   1917,  v.  9: 

'      658-659.  HG60l'.A8,v.9 

227  Black,  Henry  0.     Sociological  aspects  of  the  income  tax. 
Case  and  comment,  Mar.  1917,  v.  23:  789-793. 

228  Prost,  Thomas  G.     Inequalities  of  the  federal  income  tax. 
Case  and  comment,  Mar.  1917,  v.  23:  818-820. 

229  Marsh,   A.   R.     Collateral   effects  of  severe  taxation  of 

incomes  and  profits. 
Economic  world,  Apr.  21,  1917,  n.  s.  v.  13:  557-559. 

HG8011.M3,ii.8.v.l3 

230  Strachan,  Walter.     Income  tax  in  relation  to  annuities. 
Law  quarterly  review,  Apr.  1917,  v.  33:  172-179. 

231  Riddle,  J.  H.     Supreme  court's  theory  of  a  direct  tax. 
Michigan  law  review.  May,  1917,  v.  15:  566-578. 

232  Pisher,  Irving.     Use  of  income  tax  statistics. 

National  tax  association.     Bulletin,  June,  1917,  v.  2:  245-247. 

HJ2240.N313,v.2 

233  Bullock,  Charles  J.    Conscription  of  wealth. 
North  American  review,  June,  1917,  v.  205:  895-904. 

AP2.N7,v.205 

234  Sprague,   Oliver  M.   W.     Conscription  of  income  once 

more. 
New  republic,  July  I4,  1917,  v.  11:  300-801. 

AP2.N634,v.ll 


.../» 


38 


LIBRARY  OF  CONGRESS 


235  1918    Roper,  D.  C.     War  revenue  act  and  its  relation  to  tax- 
payers. 
American  industries,  v.  18,  Jan.  1918:  13-15. 

HD4802.A6,v.l8 


236 


237 


238 


239 


240 


241 


242 


243 


244 


245 


246 


247 


Standing  timber's  relation  to  invested  capital. 

American  lumberman,  Jan.  12,  1918,  no.  2226:  34-35. 

#  TS800.A5,no.2226 

Systematically  handling  income  tax  returns  for  employees 

by  Ford  motor  co. 
Automotive  industries,  Jan.  31,  1918,  v.  38:  282-283. 

TLl.A6,v.38 

Holmes,  George  E.     Some  new  features  of  the  income  tax. 
Bench  and  bar,  Jan.  1918,  n.  s.  v.  12:  374-385. 

Eisner,  Mark.     Official  explanation  of  the  federal  income 

tax  law,  in  connection  with  real  estate  investments. 
Chicago  legal  news,  Jan.  31,  1918,  v.  50:  215-216. 

Dairyman  and  the  income  tax. 

Hoard's  dairyman,  Jan.  11,  1918,  v.  54:  878.      SF221.H7,v.6 

Creveling,    G.   P.     Trying   to   solve   the   great   national 

puzzle;  excess  profits  tax. 
Iron  trade  review,  Jan.  3,  1918,  v.  62:  2-7.     TS300.l745,v.6a 

Secor,  A.     Farmers  and  the  income  tax. 

Jersey  bulletin  and  dairy  farmer,  Jan.  9,  1918,  v.  37:  44- 

Progressive  farmer,  Jan.  19,  1918,  v.  33:  65.  si.P9,v.33 

Income  tax,  war  income  tax,  excess  profit  tax  affecting 

farmers'  elevator  companies. 
Co-operative  manager  arid  farmer,  Feb.  1918,  v.  7:  88-89. 

Marquis,  J.  C.     How  to  figure  your  farm  income  tax. 
Country  gentleman,  v.  83,  Feb.  9,  1918:  15.  Sl.C8,v.83 

Federal  income  tax  on  mines. 

Enaineerinq  and  mining  journal,  Feb.  9,  1918,  v.  105:  301. 
^  ^  TAl.E56,v.l06 

McKay,  C.  W.     Intangible  values  and  the  war  tax. 
Industrial  management,  Feb.  1918,  v.  55:  129-133. 

TAl.E59,v.55 

Drysdale,  Robert  M.,  and  Maurice  C.  McGiffin.  Cor- 
porate earnings  as  *' gains,  profits  and  income"  as  depend- 
ing upon  the  time  of  their  accrual. 

Michigan  law  review,  Feb.  1918,  v.  16:  232-249. 


t 


i 


LIST  OF  RECENT  REFERENCES  ON  THE   INCOME  TAX 

248  1918     Stock  dividends  and  the  income  tax. 

Yale  law  journal,  Feb.  1918,  v.  27:  553-556. 


39 


249 


250 


251 


252 


253 


254 


255 


256 


257 


258 


259 


Computation  of  excess  profits  and  income  taxes. 
Journal  of  accountancy.  Mar.  1918,  v.  25:  199-202. 

HF6601.J7,v.26 

Tenant  does  not  have  to  pay  income  tax  assessed  on  rent 

unless  lease  so  provides. 
Domestic  engineering,  Apr.  20,  1918,  v.  83:  87.  TDl.D65,v.83 

Application  of  federal  income  tax  laws  to  mine  taxation. 
Engineering  and  mining  journal,   Apr.   6,    1918,   v.    105: 

639-643.  TAl.E56,v.l05 

Femald,  H.  B.     Depreciation  and  obsolescence  as  gov- 
erned by  federal  income  tax  regulations. 
Journal  of  accountancy,  Apr.  1918,  v.  25:  241-247. 

HF6601.J7,v.25 

Robertson,  L.  S.     Farm  records  and  the  income  tax. 
Purdue  agriculturist,  Apr.  1918,  v.  12:  426. 

Supreme  court  decision  in  Mitchell  case:  not  necessary 
that  increase  in  value  of  timberlands  be  entered  on  books. 
American  lumberman,  May  25,  1918,  nx>.  2245:  57. 

TS800.A5 ,110.2246 

More,  Bobert  E.     Stock  dividends  as  income. 
Michigan  law  review,  May,  1918,  v.  16:  521-532. 

Dewavrin,  Maurice.     L'impdt  sur  les  b^n^fices  de  guerre 

aux  Etats-Unis. 
Journal  des  economistes,  June,  1918,  6.  sir.  t.  58:  330-342. 

HB3.J8,6.s6r.t.68 

Harvey,  Richard  S.     Our  income  tax  in  the  forming. 
National  tax  association.     Bulletin,  June,  1918,  v.  3: 227-233. 

HJ2240.N313,v.3 

Thulin,  F.     Deductibility  of  interest  charges  under  federal 

tax  laws. 
Journal  of  accountancy,  July,  1918,  v.  26:  23-32. 

HF6610.J7,v.26 

Qower,  W.  B.     Depletion  of  copper  mines  in  relation  to 

income  tax  returns. 
Journal  of  accountancy,  Aug.  1918,  v.  26:  81-92. 

HF6601.J7,v.26 


,  * 


I. 


40 


LIBRARY  OF   CONGRESS 


LIST   OF  RECENT  REFERENCES  ON   THE  INCOME  TAX 


41 


260  1918    Niven,  J.  B.    Undistributed  net  income  tax. 

Journal  oj  accountancy ^  Aug,  1918 ^  v,  26:  113-142, 

HF6601.J7,v.26 


261 


262 


263 


264 


265 


266 


267 


268 


269 


Watson,  B.  Q.     Income,  excess  profits  and  war  profits  tax. 
National  association  credit  men*8  bulletin,  Sept,  1918,  v,  20: 
847-866. 

Barth,  C.  G.    Income  tax — an  engineer's  analysis. 
American  society  ofmeclmnical  engineers.    Journal,  Oct,  1918, 
V,  40:  839-842.    .  TJl.A72,v.40 

Sommerville,   T.   H.    Is   the   business   profits   tax  too 

onerous  ? 
Credit  men's  journal,  Oct.  1918,  v.  4:  36. 

Holmes,  George  E.    Excess  profits  tax  of  1917. 
National  tax  association.    Bulletin,  Oct,-Nav,   1918,  v.  4: 
7-11,  39-46,  HJ2240.N313,v.4 

Holcomb,  Alfred  B,    Pending  revision  of  the  income  and 

profits  taxes. 
National  tax  dissociation.    Bulletin,  Oct.  1918,  v,  4'  14-20. 

HJ2240.N313,v.4 

Davenport,  H.  J.    The  stock  dividend  again. 

National  tax  association.    Bulletin,  Nov.  1918,  v.  4'  63-64. 

]U2240.N313,T.4 

Webster,  G.  R.    Federal  taxes  and  the  manufacturer. 
American  machinist,  Dec.  26,  1918,  v.  49:  1196-1197. 

TJl.A5,v.4i 

Edwards,  W.  H.    Experiences  of  an  income  tax  collector. 
American  magazine,  v.  86,  Dec.  1918:  7-9.       ap2.A346,v.8# 

Friday,  David.     Taxable  income  of  the  United  States. 
Journal  of  political  economy,  Dec.  1918,  v.  26:  962-969, 

HBl.J7,v.26 


270  1919    Thulin,   Frederick  M.    Domestic  corporate  tangible 
and  intangible  invested  capital. 
Michigan  law  review,  Jan,  1919,  v.  17:  216-237. 


271 


Nelson,   G.    Depreciation  and  depletion  in  relation  to 

income  tax  returns. 
Journal  of  accountancy ,  Feb.  1919,  v.  27:  111-119, 

HF6601.J7,v.27 


272  1919    Thulin,  Frederick  M.     Goodwill  and  other  nondepreciar 
ble  and  depreciable  intangible  property  as  '^  invested 
capital." 
Michigan  law  review,  Feb.  1919,  v,  17:  294-309. 


273 


274 


275 


276 


277 


278 


279 


280 


281 


282 


283 


284 


Powers,  F.  L.     Should  an  income  tax  be  substituted  for 

the  personal  property  tax  ? 
Minnesota  municipalities,  v.     Feb.  1919:  10-16. 

Rennick,  P.  G.    Address  on  income  tax. 
American  co-operative  journal.  Mar,  1919,  v.  14:  291. 

HD2061.A3,v.l4 

Federal  income  and  excess-profits  taxes. 

American  economic  review,  Mar,  1919,  v.  9,  suppl.  2:  4-48. 

HB 1  .E26,v.9,8uppl.2 

Cranch,  R.  C.     Work  of  the  excess  profits  tax  investigator. 
Journal  of  accountancy.  Mar.  1919,  v.  27: 161-170, 

HF5601.J7,T.27 

Rayner,  O.  S.    Figuring  your  income  tax. 
Market  growers  journal.  Mar.  1,  1919,  v.  24: 192. 

Goodman,  R.  B.    Lumber  industry  and  the  income  tax. 
American  lumberman,  July  26, 1919,  no,  2306:  60-61, 

TS800.A6,iio.2306 

McKay,  C.  W.     Depreciation  and  federal  income  tax. 
Industrial  management,  Aug.  1919,  v,  68: 148-162, 

TAl.E50,v.68 

Cairns,  W.     Depreciation  and  depletion  in  tax  returns. 
Journal  of  accountant.  Sept,  1919,  v,  28:  204-211. 

HF6601.J7,v.28 

Ritchie,  Albert  C.    Power  of  congress  to  tax  state  securi- 
ties under  the  sixteenth  amendment. 
American  bar  association.     Journal,  Oct.  1919,  v,  6:  602-613, 

Rusk,  S.  G.     Relation  of  invested  capital  to  excess  profits 
tax. 

Journal  of  accountant,  Oct,  1919,  v,  28:  273-286, 

HF6601.J7,v.28 

Income  tax  mequities. 

Journal  of  accountancy,  Nov.  1919,  v,  28:  369-372. 

HF6601.J7,v.28 

Plehn,  C.  C.     Income  tax  as  applied  to  dividends. 
American  economic  review,  Dec,  1919,  v,  9:  771-776. 

HBl.E26,v.9 


42 
285 


286 


287 


288 


289 


290 


291 


292 


293 


294 


295 


296 


297 


LIBRARY  OF  CONGRESS 

1919  Plehn,  C.  C.     An  assessment  roll  for  the  income  tax. 
Journil  of 'political  economy,  Dec,  1919,  v,  27:  875-888. 

TiT  4'        1  HBl.J7,v.27 

JSationai  tax  association.     Bulletin,  Apr.  1920,  v.  5:  213-220. 

HJ2240.N313,v.5 

1920  Travis,  E.  M.     Farmer  and  the  income  tax. 

Cornell  countryman,  Jan.  1920,  v.  17:  212-213.     Si.077,v.l7 

Hill,  J.  W.     After  excess  profits  tax  what? 
Iron  trade  review,  Jan.  1,  1920,  v.  66:  I^-J^7. 

T8300.I746,v.66 

Roberts,  J.  W.     Technique  of  consolidated  retm-ns. 
Journal  of  accountancy,  Jan.  1920,  v.  29:  43-52. 

HP6601.J7,v.20 

McLaren,  N.  L.     Inventories  and  their  income  tax  pro- 
cedure. 

Journal  of  electricity,  Jan.  1,  1920,  v.  U:  6-7,     TKl.J7,v.44 

Ruling  needed  on  income  tax. 

Orange  Judd farmer,  Jan.  10, 1920,  v.  68:  49.       Sl.A33,v.e8 

Stiver,  C.  B.     Income  tax  facts  a  farmer  should  know. 
Wallaces' farmer,  Jan.  30, 1920,  v.  45:  342.  Si.W2,v.45 

Tucker,  Rufus  S.  Income  tax  exemptions:  various 
reasons  for  the  practice,  from  fiscal  considerations  to  public 
welfare. 

American  bar  association.    Journal,  Feb.  1920  v  12-  A38~ 

McDowell,  N.     Farmer's  income  tax. 

Farmer's  advocate,  Feb.  5, 1920,  v.  55: 200.  Sl.P33,v.65 

Tucker,  Rufus  S.  Exemptions  under  the  federal  income 
tax. 

National  tax  association.    Bulletin,  Feb.  1920,  v.  5:  138-140, 

HJa240.N313,v.6 

Bailey,  J.  W.     United  States  income  tax:  how  to  calculate 

how  much  you  owe. 
Progressive  farmer,  Feb.  21,  1920,  v.  35:  422.       Sl.P0,v.35 

Engberg,  S.  C.     Preparing  for  the  income  tax. 

Successful  farming,  Feb.  1920,  v.  19: 10.  si.S93,v.i9 

Evans,  R.  T.  America's  unequal  opportunity  in  China: 
income  tax  law  of  1918  places  American  business  at  a 
distinct  disadvantage. 

Trans-Pacific,  Feb.  1920:  37^9, 


V 

\ 


^h 


LIST  OF  RECENT  REFERENCES  ON   THE   INCOME  TAX 


43 


298  1920     Campbell,  J.  O.     Farmer  and  his  income  tax. 

Wallaces'  farmer,  Feb.  6,  1920,  v.  45:423.  Bl.W2,v.46 


299 


300 


301 


302 


303 


304 


305 


306 


307 


308 


309 


310 


Thompson,  S.  H.     Making  the  income  tax  return. 
Wallaces'  farmer,  Feb.  6,  1920,  v.  45:  423.  Sl.W2,v.45 

Campbell,  J.  O.     Real  estate  profits  and  the  income  tax. 
Wallaces'  farmer,  Feb.  13,  1920,  v.  45:  522.  Sl.W2,v.46 

Adams,  T.  S.     Immediate  future  of  the  excess  profits  tax; 

with  discussion. 
American  economic  review,  v.  10,  Mar.  1920,  suppl.:  15-32. 

HBl.E26,v.l0 

Secretary  of  treasury  Houston  recommends  revision  of 

income  and  profits  taxes. 
Commercial  and  financial  chrcnicle,  Mar.  20,  1920,  v.  110: 

1139-1140.        '  HQl.C7,v.llO 

Paton,  W.  A.     Proprietors'  salaries. 

Journal  of  political  economy.  Mar.  1920,  v.  28:  240-256. 

HBl.J7,v.28 

Hubbard,  Harry.     Sixteenth  amendment. 
Harvard  law  review,  Apr.  1920,  v.  33:  794-812. 

Stevens,  C.  M.     Forest  industries  and  the  income  tax. 
Journal  of  forestry,  Apr.  1920,  v.  18:  329-337. 

SDl.S63,v.l8 

Stabler,  W.     Income  tax  versus  the  housing  shortage. 
National  municipal  review,  Apr.  1920,  v,  9:  204-206, 

JS39.N3,v.9 

Powell,  Thomas  R.     The  stock  dividend  decision  and  the 

corporate  nonentity. 
National  tax  association.    Bulletin,  Apr.  1920,  v.  5:  201-208. 

HJ2240.N313,v.5 

Fairchild,  Fred  Rogers.     The  stock  dividend  decision. 
National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  208-211. 

HJ2240.N313,v.5 

Sakolski,  A.  M.     Accounting  features  of  the  stock  divi- 
dend decision. 
National  tax  association.     Bulletin,  Apr.  1920,  v.  5:  212-213. 

HJ2240.N313,v.5 

Powell,  Thomas  Reed.     Stock  dividends,  direct  taxes, 

and  the  sixteenth  amendment.     Eisner  v.  Macomber. 
Columbia  law  review.  May,  1920,  v.  20:  536-549. 


44 

311 


312 


313 


314 


315 


316 


317 


318 


319 


320 


321 


322 


323 


LIBRARY  OF  CONGRESS 

1920    Warren,  Edward  H.     Taxability  of  stock  dividends  at 
income. 

Harvard  law  review,  May,  1920,  v.  33:  885-901. 

Roberts,  J.  W.     Taxable  income  and  profit  and  loss. 
Journal  of  accountancy,  May,  1920,  v.  29:  351-358, 

HF5601.J7,v.a9 

Decision  of  the  United  States  Supreme  court  in  the  case 

—  Eisner  v.  Macomber. 
Journal  of  accountancy ,  May,  1920,  v.  29:  367-385. 

HF6601.J7,v.2g 

^'l^'  ^'     ^^^^  dividends  and  the  federal  income  tax. 

[Eisner  v.  Macomber,  40  Sup.  Ct.  189.] 
Michigan  law  review,  May,  1920,  v.  18:  689-692. 

PoweU,  Thomas  R.     The  judicial  debate  on  the  taxability 

of  stock  dividends  as  income.     Eisner  v.  Macomber. 
National  tax  association.    Bulletin,  May,  1920,  v.  5:  247-256, 

HJ2240.N313,v.ft 

Clark,  Charles  E.     Eisner  v.  Macomber  and  some  income 

tax  problems. 
Yale  law  journal.  May,  1920,  v.  29:  735-744. 

Income  tax  anomalies. 

Business  digest,  June  15,  1920,  v.  25:  765,  783. 

r>  ,  HF1001.B8,v.2a 

jsonus  shares— capital  or  income. 

Law  times,  June  5,  1920,  v.  149:  403-405. 

Clark,  C    E.,  and  E.  S.  Corwin.    Defense  of  the  stock 

dividend  decision. 
New  republic,  June  9,  1920,  v.  23:  59-61.  AP2.N624,v.a3 

KnoUenberg,  B.     Reflections  on  the  income  tax. 
AUantic  montUy,  July,  1920,  v.  126:  112-119,   AP2.A8,v.l2e 

Zukerman,  T.  D.    Are  stock  dividends  income  ? 
Journal  of  political  economy,  July,  1920,  v.  28:  591-600. 

HBl.J7,v.28 

Crissey,  P.     I[ncome]  T[ax]  U[nit]-our  national  mystery 
Saturday  evemng  post,  v.  193,  July  24,  1920:  10-11  + 

AP2.S2,v.l93 

Burrows,  J.  A.     Suggestions  for  a  new  income  tax  law. 
American  industries,  v,  21,  Aug.  1920:  29-30. 

HD4802.A6,v.21 


325 


326 


326a 


326b 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  45 

324  1920    Krohn,  T.     Taxation  of  capital  profits  and  stock  divi- 
dends. 

Journal  of  accountancy,  Aug.  1920,  v.  30:  88-96. 

HF6601.J7,v.30 

Crissey,  F.     Combing  income  schedules. 
Saturday  evening  post,  v.  193,  Aug.  7,  1920:  10-11  + 

AP2.S2,v.l93 

Colver,  W.  B.     Pa3ring  everbody  else's  taxes. 
American  industries,  v.  21,  Sept.  1920:  13-14. 

HD4802.Ae,v.21 

Salaries  of  federal  judges  subject  to  income  tax. 
American  law  review,  Sept.  1920,  v.  54:  763-764. 

Karsten,  K.  G.     Index  of  incomes. 

Ameruxin    statistical    association.     QuarUrly    publications 
Sept.  1920,  v.  17:  253-276. 

HAl.Ae,v.l7 
How  the  excess-profits  tax  discourages  invention. 
Literary  digest,  v.  66,  Sept.  18,  1920:  136-138, 

AP2.L68,v.66 

James,  A.  E.     Assessment  roU  for  the  income  tax:  the 

practical  aspects  of  the  suggestions  of  Professor  Plehn. 
National  tax  association.     Bulletin,  Nov.  1920,  v.  6:  47-51. 

HJ2240.N313,v.e 

Chenery,  C.  T.  One  answer  to  the  tax  problem  which 
might  solve  It:  statistical  study  shows  that  approxi- 
mately as  many  persons  Hable  to  a  tax  are  evading  it  as 
pre  paying  it;  publication  of  income  tax  returns  proposed 
as  a  means  to  force  dehnquents  into  line;  possibdity  thus 
of  actually  reducmg  present  rate  exists. 

Annalist,  Dec.  13,  1920,  v.  16:  741-742. 

HGl.N6,v.ie 


326c 


326d 


326e 


STATE  INCOME  TAXES 

327  Adams,   Thomas  S.     The  place  of  the  income  tax  in  the 

reform  of  state  taxation. 
American   economic  association.     BvUetin,   Ayr.    1911,   4th 
ser.,  V.  1:  302-321,  HBl.  A5,  4th  ser.,v.l 

328  Answers  to  the  question:  What  is  general  feeling  in  your  state 

with   relation   to   a   general   property   tax;   a   classified 

property  tax  .  .  .  and  a  state  income  tax  ? 

{In  National  tax  association.    Proceedings,   1919.    New  York, 
1920.    p.  52-68.)  HJ2240.N3    1919 

329  Black,  Henry  Campbell.     A  treatise  on  the  law  of  income 

taxation  under  federal  and  state  laws.     2d  ed. 
Kansas  Ciiy,  Mo.,  Vernon  law  hoolc  company,  1915.    xxxvii, 
865  p.     23^"^. 

The  appendix  contains  the  texts  of  the  Income  tax  laws  of  the 

following  states:  Wisconsin,  1911;  South  Carolina,  1902;  Virginia, 

1908;  Oklahoma,  1907;  North  Carolina,  1907,  and  Hawaii,  1901. 

15-3992  HJ4652.B6  1915 

330  Brown,  A.  O.     Taxation  of  incomes  under  the  New  Hampshire 

constitution:  a  new  source  of  revenue. 

National  tax  association.     Bulletin,  Feb.  1919,  v.  4:  119-124. 

HJ2240.N313,v.4 

331  Bullock,    Charles  J.     State  income  tax   and   tile  classified 

property  tax. 

{In  National  tax  association.    Proceedings,   1916.    New  York, 

1917.  p.  362-384)  HF2240.N3     1916 

Also  printed  separately.     1916.    23  p.  HJ2377.B8 

332  California.     State  tax  commission.     Report  of  the  State  tax 

commission  of  the  state  of  California,  1917. 
Sacramento,    California  state  printing/  office,   1917.     280  p, 
incl.  tables,    fold.  map.     22^, 
State  income  tax:  p.  110-120. 
17-27116  HJ2395.A7     1917 

333  Comstock,  Alzada.     Fiscal  aspects  of  state  income  taxes. 

American  economic  review j  June^  1920,  v,  10:  259-271. 
46  HBl.E26,v.lO 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


47 


334  Foote,   Allen  R.     A  practical   construction  for  a  workable 

income  tax. 
National  tax  association.     Bulletin,  Dec.  1919,  v.  5:  72-73. 

HJ2240.N313,v.6 

335  Hinman,  George  E.     Some  legal  phases  of  state  income  taxa- 

tion of  miscellaneous  corporations. 
National  tax  association.    Bulletin,   Nov.-Dec.   1917,  v.  3: 

41-44,  67-71,  HJ2240.N313,v.3 

336  Lack,  M.  D.     Report  on  state  income  tax  system. 

Calif omia  taxpayers'  journal,  Jan.  1920,  v.  4:  2-5. 

337  Lutz,  H.  L.     Progress  of  state  income  taxation  since  1911. 

American  economic  review,  Mar.  1920,  v.  10:  66-91. 

HBl.£26,v.l0 

338  Lyons,  T.  E.     Income  tax  as  a  source  of  municipal  revenue. 

Minnesota  municipalities,  Aug.  1920,  v.     :  95-104. 

Address  at  seventh  annual  convention  of  the  League  of  Minnesota 
municipalities,  June  17,  1920. 

339  McGovern,  Francis  E.     A  state  income  tax. 

{In  Governor's  conference.     Proceedings,  1912.    Madison,  Wis., 
[n.  d.J    p.  79-95.)  JK2403.G8     1912 

340  National  Shawmut  bank,  Boston.    A  state  tax  on  incomes. 

Boston,  National  Shawmut  bank,  1916.     15  p.  23^. 

16-13759  ^  HJ4629.N3 

341  National  tax  association.     Preliminary  report  of  the  com- 

mittee appointed  by  the  National  tax  association  to  pre- 
pare a  plan  of  a  model  system  of  state  and  local  taxation. 
Submitted  to  the  twelfth  Annual  conference  held  under 
the  auspices  of  the  National  tax  association,  at  St.  Louis, 
November  12-15,  1918. 
[New  York  ?  1918]     45  p.     21^"^, 
Charles  J.  Bullock,  chairman. 
18-23374  HJ2386.N3 

Same.    {In  National  tax  association.    Proceedings,  1919.    New 
York,  1920.     p.  426-470.) 
The  proposed  personal  income  tax:  p.  435-444. 
Discussion:  p.  400-425.  HJ2240.N3     1019 

342  Nebraska     Tax  commission.     Report  of  the  special  commission 

on  revenue  and  taxation,  1914. 
Lincoln,    Neb.,    The    Woodruff  press,    1914.     iv,   5-243  p. 
incl.  tables.     22*^"^. 

Income  taxation:  p.  171-177 
15-27260  HJ2410.A7     1014 


48 


LIBRARY  OF  CONGRESS 


342a  Ohio.     General    assemUy,     Special    joint    taxation    committee. 
Report  of  the  Special  joint  taxation  committee  of  the 
83rd    Ohio    General     assembly.     December     11,     1919. 
Columbus,  O.,  The  F.  J.  Heer  printing  co.,  1919. 
165  y,  inch  tables.     23"^. 

"A  report  on  the  operation  of  state  income  taxes  by  Harley  L. 
Lutz,  PH.   D.   .  .  .    Presented  to  the  Special  joint  taxation 
committee,  September  18,  1919":  p.  [85]-126. 
20-27328  HJ2427.A7     1919 

343  Powell,   Thomas  Reed.     Indirect  encroachment  on  federal 

authority  by  the  taxing  powers  of  the  states. 
Harvard  law  review,  Jan.-June,  1919,  v.  32:  234-265,  374- 
416,  634-678,  902-93  L 

344  itawles,  William  A.     The  income  tax  as  a  measure  of  relief  for 

Indiana. 

{In  National  tax  association.    Proceedings,  1916.    New  Haven, 
Goim.,1917.    p.  64-87.)  HJ2240.N3    1910 

345  Seligsberg,  Walter  N.    Collection  of  state  income  taxes  from 

non-residents. 
National  tax  association.     Bulletin,   May,  1920,  v.  5:  244~ 
246,  HJ2240.N313,v.O 


346 


Uniform  basis  for  state  and  federal  taxes  on  incomes. 


National  tax  association.    Bulletin,  May,  1919,  v.  4-  ^07- 

208.  HJ2240.N313,v.4 


347  Shelton,  W.  A.     Income  tax  in  Georgia. 

Journal  of  political  economy,  Oct.  1910,  v.  18:  610-627. 

HBl.J7,v.l8 

348  State  income  tax. 

Oregon  voter,  July  5,  1919,  v.  18:  8-10. 

349  U.  S.    Bureau  of  the  census.    Taxation  and  revenue  systems  of 

state  and  local  governments.    A  digest  of  constitutional  and 
statutory  provisions  relating  to  taxation  in  the  different 
states  in  1912. 
Washington,  Govt,  'print,  off.,  1914.    275  p.    31"^"^. 

State  revenues:  F.  The  income  tax:  Massachusetts,  p.  113;  Mis* 

sissippi,  p.  128;  North  Carolina,  p.  171;  Oklahoma,  p.  188-189; 

South  Carolina,  p.  212;  Virginia,  p.  250;  Wisconsin,  p.  267-268. 

14-30840  HJ3258.A2     1914 

350  Willson,  Augustus  E.     A  state  income  tax. 

{In  Governor's  conference.    Proceedings,  1912.    Madison,  Wis., 
[n.  d.]    p.  9&-114.)  JK2403.G8 


I 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  49 

351  Alabama.    Laws,  statutes,  etc.    General  laws  (and  jomt  resolu- 

tions) of  the  legislature  of  Alabama  passed  at  the  session 
of  1919. 

Montgomery,  Ala. ,  The  Brown  print,  co.,  1919.     1226p.     23^ 
Income  tax:  p.  374-395. 
12-30030 

352  Delaware.     Laws,  statutes,  etc.    Law  relating  to  mcome  tax, 

Delaware,  1917. 

MUford,  Del,  Press  of  Milford  chronicle  pub.  co.  [1917] 
i^Anp.    15\<^.  ^ 

^^~^}^^.    ,  HJ4665.D28A4     1917 

Also  in  Laws  of  the  state  of  Delaware  passed  at  ninety-sixth  session 
of  the  General  assembly,  1917.  v.  29.  Wilmington,  Del.,  1917, 
p.  55— o5. 

For  amendments  see  Laws  of  Delaware,  ninety-seventh  General 
assembly,  1919,  v.  30,  p.  60-^5. 

353  Massachusetts.     Laws,  statutes,  etc.,  \n^.     Income  tax.    Gen- 

eral acts,  1916,  chapter  269.     An  act  to  impose  a  tax  upon 
the  income  received  from  certain  forms  of  intangible 
property  and  from  trades  and  professions. 
[Boston,  1916]     37  p.     25"^, 

17-27082  HJ4666.M36    1916 

Also  in  General  acts  passed  by  the  General  court  of  Massachusetts 
1916.    Boston,  1916,  p.  249-274.  ' 

For  amendments,  interpretation  of  act,  etc.  see  General  acte  of 
Massachusetta,  1917,  p.  444^45;  1918,  p.  6-7,  20-21   23  97   II9 
175^219,  256-261;  1919,  p.  33,  37-38,  90-91,  105-106,  233-235,' 296^ 
298,  371-373;  1920,  p.  56,  298-299,  313,  315. 

* 

354  Bond,  Henry  H.    Administration  of  the  new  Massachusetts 

mcome  tax. 

National  tax  association.    Bulletin,  Nov.  1916,  v.  2:  46. 

HJ2240.N313,v.2 


355 


Massachusetts'  first  year  of  the  state  income  tax 

{In  National  tax  association.    Proceedings,  1917.    New  Haven 
Conn.,  1918.    p.  92-101.)  HF2240.N3     1917 

356  BuUock,  Charles  J.     The  Massachusetts  income  tax. 

National  tax  association.     Bulletin,  June,  1916,  v.  1 :  125-128. 

HJ2240.N313,v.l 


'  \ 


357 


Operation  of  the  Massachusetts  income  tax. 


358 


QuaHerly  journal  of  economics.  May,  1918,  v.  32:  525-532. 

EBl.Q3,v.32 


•^^. 


Taxation  of  property  and  income  in  Massachusetts. 


Quarterly  journal  of  economics,  Nov.  1916,  v.  31:  1-61. 
21232*— 21 4  HB1.03,v.31 


50 


LIBRARY  OF  CONGRESS 


359  Lewis,  Daniel  Bell.     Income  tax  guide  for  individuAls;  th« 
Federal  income  tax  law  as  amended  September  8,  1916, 
the  Massachusetts  income  tax  law  of  1916. 
Boston,    Mass.,   D,  B,  Lewis   <Sc   com'pany  [""IQld]    60  p. 
forms.     ^^c"». 

17-1512  HJ4662.L5 


360  Massachusetts.     Special  commission  on  taxation.    Report  of 
the   Special   commission   on   taxation   appointed   imder 
chapter  134,  Resolves  of  1915.     January,  1916. 
Boston,    Wright  cfc  Potter  printing  co.j  state  printers j  1916 • 
4  p.  I.,  [7]-126  p.    23^"^. 
Nathan  A.  Tufts,  chairman. 
"Dissenting reports":  p.  71-87. 

Appended  are  drafts  of  bills  on  the  income  tax,  etc.,  etc. 
16-27149  HJ2413.A7    1910 


361 


—     Tax  commissioner's  dept.    Bulletin.     [Boston'i]  1916-^ 
1920.    9  nos.    22^^. 

No.  1.  Requirements  of  the  Massachusetts  income  tax  law.    39  p. 
No.  2.  Approved  valuation  of  stocks  as  of  Jan.  1,  1916.    To  b« 

used  in  the  preparation  of  Mass.  income  tax  returns.    1917.    54  p. 
No.  3.  Principal  requirements  of  the  Mass.  income  tax  law  fof 

bankers  and  brokers.    23  p. 
No.  4.  Approved  valuation  of  bonds  as  of  Jan.  1,  1916.    To  b« 

used  in  the  preparation  of  Mass.  income  tax  returns.    1917. 

60  p. 
No.  5  (revised).  Massachusetts  income  tax.     Rules  and  regula- 
tions of  the  tax  commissioner.    Jan.  1918.    146  p. 
No.   6   (revised).  List  of  partnerships,   associations  and  trustfl 

having  transferable  shares  ...    12  p. 
No.  7.  Operation  of  the  Massachusetts  income  tax  for  the  firrt 

year,  1917.     33  p. 
No.  8.  Decisions  of  the  Supreme  judicial  court  of  Massachusetts 

relating  to  the  Massachusetts  income  tax  law.    36  p. 
No.  9.  Income  tax  laws  applying  to  individuals,  partnershipi 

and  fiduciaries.    General  acts  of  1916,  chapter  269  and  all  acti 

amendatory  thereof  and  in  addition  thereto  to  Dec.  31,  1919. 


85  p. 
17-27084 


HJ11.M468 


362  National    Shawmut   bank,   Boston.    Massachusetts   income 

tax  law. 
Boston^   Trust  department^   National  STiawmvi  lank,  1916. 
39  p.    23^"^. 

16-13877  HJ4666.M38N8 

363  North,  Frank  A.     The  income  tax  under  United  States  and 

Massachusetts  law. 
Boston,  Johnson  <&  North  [^^1917]     139,  xvi  p.     19^"^. 

17-3488  HJ4662.N6 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


51 


364  VeirTY,  Joseph  E.     An  explanation  of  the  Massachusetts  income 
tax  law. 

Cambridge,  Issued  by  the  Charles  River  trust  company  [H917] 
iSd  p.     23  X  10^"^. 

17-6555  HJ4665.M4P4 


365 


Practical  working  of  the  Massachusetts  income  tax. 


[Boston,  The  Merchants  national  bank]  H91 7.     23,  [1]  p,     19^, 
17-4216  HJ4655.M38P4 


r 


366  Smith,  Walter  McCabe.     The  Massachusetts  income  tax,  its 

requirements  and  workings. 
Boston,  The  author,  1917.    23  p.    19*^. 

17-4217  HJ4655.M38S6 

367  Whiteside,  Alexander.     Massachusetts  income  tax. 

Massachusetts  law  quarterly,  Aug.  1916,  v.  1:  291-301, 

368  Mississippi.     Laws,  statutes,  etc.     The  annotated  Mississippi 

code,  showing  the  general  statutes  in  force  August  1,1917. 
Indianapolis,    The    Bobbs- MerriU    company    ['^1917]    2    v. 

Income  tax:  v.  2,  p.  2261-2263. 
17-31930  Rev. 

369  Missouri.     Laws,  statutes,  etc.    Laws  of  Missouri  passed  at,  the 

session  of  the  forty-ninth  General  assembly  .  .  .  1917.' 
Jefferson  City,  [1917]    591,  xxi  p. 

Taxation  and  revenue:  Incomes:  p.  524-538. 


370 


Laws  of  Missouri  passed  at  the  session  of  the 


371 


fiftieth  General  assembly  .  .  .  1919. 
[Jefferson  City,  1919]     783,  xxx  p. 

Tax  and  revenue:  Incomes:  p.  718-722. 

Income   tax   law 


Hackmann. 

[Jefferson  City,  1919]    63  p.     23*""^. 
20-22740 


i 


Comp.    by    Geo.   E. 


HJ4655.M83     1919 


372 


State  tax  commission,  1917-1918.     Biennial  report. 


Jefferson  City  [1919  ?]     261  p.     23^"^. 

Income  tax    law:  p.  171-190.    Includes  also  an  account  of  the 
workings  of  the  Massachusetts  law. 
19-27169  HJ11.M876 

373  New  Mexico.    Laws,  statutes,  etc.    Laws  of  the  state  of  New 
Mexico  passed  by  the  fourth  regular  session  of  the  Legis- 
lature of  the  state  of  New  Mexico. 
Albuquerque,  N.  M.,  Albright  &  Anderson,  1919.    413  p. 

An  act  to  provide  for  taxation  of  incomes,  prescribing  penalties 
and  enforcement  of  delinquent  income  tax  assessments:  p.  267-270. 


it-  1 


52 


LIBRARY  OF  CONGRESS 


374  New  York  {State)  Laws,   statutes,  etc.    Supplement,   1919,  to 

annotated  consolidated  laws  of  the  state  of  New  York 
2d  ed. 

New  York,  Banks  law  puhl  co.  [etc.],  1919.     751  p. 

Taxes  upon  and  with  respect  to  personal  incomes:  p.  605-623. 

375  Davenport,  F.  M.     More  about  the  new  income  tax  in  New 

York. 

Outlook,  June  11, 1919,  v,  122:  254-255.  AP2.08,v.ia2 

376  [Brooklyix  daily  eagle]    Income  tax  primer  prepared  for  the 

information  and  assistance  of  taxpayers;  1919  federal  and 

New  York  state  taxes. 

[Brooklyn,  Brooklyn  dadly  eagle]  1919,     72  p.    iUus.  (forms) 

29^"^.    ( The  Eagle  library,     vol,  xxxiv,  no.  7,  serial  no,  209) 

^^^^^^  HJ4662.B75 

377  Corporation  trust  company.    New  York  income  tax  service. 

New  York,  The  corporation  trust  company ,  1920,    2  pts, 

378  Equitable  trust  company  of  New  York.    New  York  state 

Corporation  franchise  tax  law  (corporation  income  tax) 
complete  text  of  the  New  York  state  Corporation  fran- 
chise tax  law  as  amended  1919,  containing  aU  amend- 
ments. Approved  by  the  governor  May  14,  1919 
New  York  [etc.]  The  Equitable  trust  company  of  New  York 
[1919]     2p,l,29,[l]p.     23cm,  ^     ^^     ew  i  oric 

^^^^^^^  HD2753.U7Ne54 

379  


New  York  state,  income  tax,  individuals;  complete  text 

of  the  law  relating  to  individuals,  as  passed  by  both 
branches  of  the  state  Legislature  on  April  19,  1919.    Ap- 
proved by  the  governor  on  May  14,  1919. 
New  York  [etc.]  The  Equitable  trust  company  of  New  York 
[1919]     2  p.  Z.,  40  p,     23cm, 

^^^^^^^  HJ4666.N48B7 

380  Guaranty  trust  company  of  New  York.  New  York  state 
franchise  tax  on  business  corporations,  chapter  726  laws 
of  New  York  1917,  approved  June  4,  1917  as  amended 
by  chapter  271,  laws  1918,  chapter  276,  laws  1918,  chap- 
ter 292,  laws  1918,  chapter  417,  laws  1918,  chapter  138 
laws  1919,  chapter  628,  laws  1919,  chapter  113,  laws  192o' 
chapter  640,  laws  1920.  ' 

[New  York]  Guaranty  trust  company  of  New  York  [^1920] 
45  p.     18cm,  ^ 

^^^^^2^  HD2758.U7Ne56    1020 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


53 


381  Guaranty  trust  company  of  New  York.     Tax  on  personal 

mcomes,  state  of  New  York,  chapter  627,  laws  of  New 
York  1919,  approved  May  14,  1919. 

[New  York]  Guaranty  trust  company  of  New  York  1^1919]    AS 
[2]  p.     18cm.  L  J    ^, 

^^^^^  HJ4656.N4808 

382  Harris,  Forbes  &  co.,  New  York.    New  York  state  personal 

income  tax  law;  summary  and  text  of  law;  list  of  securi- 
ties with  values  as  of  January  1,  1919;  1919  law. 
New  York,  Harris,  Forbes  db  company  [cl920]     102  p.    20cm, 
^^^^^  HJ4656.N48H3     1910 

383  Irving  national  bank,  New  York.    New  York  state  income 

tax;  practical  questions  and  answers. 
New  York,  Irving  national  bank,  1920,     59  p.     {Pamphlets 
V.  6,  no,  2,  Feb,  1920.)  HJ4e66.N6l7 

HC10e.2.I6,v.6,no.2 

^^^^em  York.  {Stale)  Comptroller's  office.     Bulletin.     TheA.B.Cof 
the  personal  income  tax  law  by  Eugene  M.  Travis,  state 
comptroller.    June,  1919.    No.  1. 
Albany,  J,  B.  Lyon  co.,  1919,     48  p,     23cm, 

^^2^^®  HJ4e56.N46A4 


385 


386 


:1 


> 


Deducting  and  withholding  at  source.     Rules 
and  regulations  of  the  state  comptroller,  in  relation  to 
taxes  unposed  upon  and  with  respect  to  incomes  by 
chapter  627  of  the  laws  of  1919. 
[Albany]  1919,     8  p,     23cm, 

^^^^^  HJ4666.N48A3     1919a 

~ Information  at  source.     Rules  and  regulations 

of  the  state  comptroller,  in  relation  to  taxes  imposed  upon 
and  with  respect  to  incomes  by  chapter  627  of  the  laws  of 
1919  .  .  .  Julys,  1919. 
[Albany,  1919]    6  p,    23cm, 

^^"^^^^^  HJ4655.N48A3     1010 


387 


State  finances. 


Albany,  N,  Y,  [1917-1919],     3  v.     23cm,     monthly. 

Contains  information  on  the  Income  tax.  See  especially  Income 
tax  number,  June,  1919,  v.  3,  no.  6,  24  p.;  New  York's  new 
income  tax  law,  by  Eugene  M.  Travis,  Aug.  1919,  v.  3,  no.  8, 
p.  2-8;  The  new  state  income  tax,  by  Eugene  M.  Travis  Nov' 
1919,  V.  3,  no.  11,  p.  2-4. 
"-2^223  Hjn.N736 


54 


LIBRARY  OF  CONGRESS 


388  New  York  (State)  Comptroller's  office.  Suggestions  of  State 
comptroller  Eugene  M.  Travis  in  relation  to  taxation. 
Submitted  before  the  Joint  committee  of  the  Senate  and 
the  Assembly,  appointed  to  study  the  subject.  Albany, 
N.  Y.,  February  12, 1919. 

Albany,  J.  B.  Lyon  company,  'printers,  1919.     21  p,     22^^. 
The  individual  income  tax:  p.  5-10. 
20-8936  Kr2424.A7    1916 


389 


—      Legislature,      Joint  committee  on  taxation.      Report. 

Transmitted  to  the  Legislature  February  14,  1916. 

Albany,  J.  B.  Lyon  company,  printers,  1916.    vi,  295  p. 

incl.  tables.    22^^.     [Legislature,  1916.    Senate  doc.  26] 

Ogden  L.  Mills,  chainnau. 

Another  issue,  1916,  includes  also  the  "Minority  report." 
The  income  tax:  p.  184-206. 
Draft  of  law  for  income  tax:  p.  213-234. 
17-25672  H:J2424.A7     19164 


390 


—     Tax  commission.    Annual  report.     1919. 
Albany,  1920.     79  p.    tables,  col.  diagrs.     23<''^. 

16-27403 


HJ11.N764 


391  New  York's  income  tax  law. 

Constitutional  review,  Oct.  1919,  v.  S:  245-248. 

392  Powell,  Henry  M.    Does  the  New  York  income  tax  violate 

the  federal  constitution  ? 

(In  National  tax  association.    Proceedings,  1919.    Albany,  1920 
p.  398^00.)  HJ2240.N3  'l9ia 

393  


394 


—  Should  excess  profits  tax  be  deducted  in  computing 
the  New  York  franchise  tax  on  mwcantile  and  manu- 
facturing corporations  ? 

National  tax  association.     Bulletin,  Dec.  1918,  v.  4:  66-72, 

HJ2240.N313,v.4 

—  The  taxation  of  corporations  and  personal  income  in 
New  York.     Kev.  ed. 

New  York,  Clark  Boardman  co.,  ltd.,  1919.     vi,  4OO  p.    24^^, 

HD2763.U7N748 

—  Supplement  to  Taxation  of  corporations  and  personal 
income  in  New  York,  containing  a  commentary  on  all 
important  matters  affecting  the  taxation  of  persons  and 
of  corporations  since  July  1,1919,  including  the  new  rules 
and  regulations  of  the  state  comptroller  governing  the 
administration  of  the  new  personal  income  tax  law  with 
a  full  explanation  thereof. 

New  York,  Clark  Boardman  co.,  Ud.,  1920.     3  p.  l,  401- 
681  p.     23^^. 

19-12558  Rov.  HD2758.T77N743    SuppL 


LIST  OF  KECENT  REFERENCES  ON  THE  INCOME  TAX 


55 


395  Powell,  Henry  M.,  and  Joseph  J.  Silver.    New  York  franchise 
tax  on  manufacturing  and  mercantile  corporations  (state 
income  tax). 
New   York,    WiUiam  Boyd  press,  1918.    xi,  152  p.    fold, 
form.    24^'^. 

18-14094  HD2763.XJ7N74 


396  Bothman,  Moses  H.    A  synopsis  of  the  New  York  state  income 

tax  law. 

New  York,  M.  H.  Roihman  <&  co.     [<^1919]     12  p.     lOx  23^"^. 
19-16053  HJ5807.N6B6 

397  Seligman,  Edwin  R.  A.    New  York  income  tax. 

Political  science  quarterly,  Dec.  1919,  v.  34:  521-545- 

Hl.P8,v.34 

398 The  next  step  in  tax  reform. 

{In  National  tax  association.    Proceedings,  1915.    Ithaca,  N.  Y., 
1915.    p.  126-145.) 
Income  tax:  New  York:  p.  135-145.        HF2240.N3    1916 
Also  published  separately.  HJ2385.S46 

399  Our  fiscal  difficulties  and  the  way  out. 

{In  New  York  (State)  Tax  dept.    Eight  conference  on  taxation  . . . 
Jan.  22-24,  1919.    Albany,  1919.    p.  13-22.    New  York  state 
tax  bulletin,  v.  4,  no.  4.) 
Appendix:  Estimate  of  the  yield  of  a  personal  income  tax  in 
New  York  state  and  New  York  city:  p.  23-56. 

HJ11.N767     1919 

400  The  taxation  of  nonresidents  in  the  New  York  income 

tax. 

National  tax  association.    Bulletin,  Nov.  1919,  v.  5:  40-50. 

HJ2240.N313,v.5 

401  Standard  statistics  company,  inc.,  iVew?  Forfc.    Non-taxable 

1919  dividends  under  the  New  York  state  income  tax  law. 
New  York  [  1920]     20  p.     21"^"^. 

20-7874  HJ5907.N6S7 


402  Securities  prices  as  of  December  31,  1918  compiled  for 

and  under  the  supervision  of  the  comptroller  of  the  state 
of  New  York  for  use  in  determining  the  valuation  of  se- 
curities under  the  state  income  tax  law. 

New  York  [^920]     1  p.  I.,  5-288  p.    20<^. 

20-5798  HG4916.S7 

403  Tanzer,  Laurence  A.    The  need  of  a  state  income  tax. 

(/n  New  York  (State)  Tax  dept.  Eight  conference  on  taxation  . . . 
Jan.  22-24, 1919.  Albany,  1919.  p.  109-122.  New  York  State 
tax  bulletin,  v.  4,  no.  4) 

Discussion:  p.  122-141.  HJ11.N767     1919 


56 


LIBRABY  OF  CONGRESS 


LIST  OF  BECENT  REFERENCES  ON  THE  INCOME  TAX 


57 


404  Tanzer,  Laurence  A.    State  income  taxation,  with  special 

reference  to  the  New  York  income  tax  law. 

{In  National  tax  association.    Proceedings,   1919.    New  York, 
1920.    p.  386-397.)  HJr2240.N3     101© 

405  Tax  law  of  the  state  of  New  York    being  1.  1909,  chap.  62, 

entitled  ''An  act  in  relation  to  taxation,  constituting 
chapter  sixty  of  the  Consolidated  laws"  with  all  amend- 
ments to  the  end  of  the  legislative  session  of  1919,  ed. 
by  John  T.  Fitzpatrick  .  .  .  completely  indexed.  1919 
complete  ed. 
New  Yorky  Baker,  Voorliis  dh  company;  Albany,  N.  F.,  M. 
Bender  <&  company,  incorporated,  1919,     2  p.  Z.,  [3]-31Ji.  p. 

Taxes  upon  and  with  respect  to  personal  incomes:  p.  242-267. 
19-12060  HJ3324.A3     lOlQ 

406  Travis,  Eugene  M.     Federal  income-tax  law  and  regulations 

versus  New  York  state  law  and  regulations. 
Journal  of  accountancy,  Feb.  1920,  v.  29:  81-90. 

HF6601.J7,v.2» 


407 


Fiduciaries  under  the  New  York  state  income  tax  laws. 


Trv^t  companies,  Dec,  1919,  v,  29:  587-590. 


HG4341.T8,v.2« 


408 


409 


How  New  York  state  income  tax  law  affects  the  trade. 
Metal  worker,  Jan.  16,  1920,  v.  93:  86-87.       TS200.M4,v.98 

How  the  New  York  state  income  tax  will  work. 


Magazine  of  WaU  street,  Jan.  24,  1920,  v.  25:  354. 

HG4601.M3,v.2(l 

410  New  York  state  income  tax. 

Metal  worker,  Jan.  23,  1920,  v.  93:  117-118.   TS200.M3,v.98 

411  State  comptroller  on  workings  of  New  York  state  in- 
come tax. 

Commercial  and  financial  chronicle,  Jan.  3,  17,  1920    v 
110  (Sec.  1):  47-48,  215-218.  HGl.C7,v.llO 

412  U.  S.    Supreme  couH.    Text  of  Supreme  court  decision  holding 

New  York  income  tax  law  invalid  as  to  non-residents. 
Commercial  and  financial  chronicle.  Mar.  6,  13,1920  v  110* 
936;  1048-1049.  HGl.C7,v.llO 

il3  ZoUer,  J.  P.    New  York  state  income  tax. 

National  tax  association.    Bulletin,  Apr.  1916,  v.  1:  59-61, 

HJ2240.N313,v.l 


\ 


414  Zoller,  J.  F.     Taxable  net  income  under  the  New  York  law. 

National  tax  association.    Bulletin,  Jan.  1919,  v.  4:  97-100. 

^  .  .  HJ2240.N313,v.4 

415  Taxation  of  machinery  and  fixtures. 

{In  National  tax  association.    Proceedings,  1917.    New  Haven, 
Conn.,  1918.    p.  218-247.) 
New  York  income  tax  law:  p.  244-247. 

HJ2240.N8    1017 

416  North  Carolina.    Laws,  statutes,  etc.     Revisal  of  1908  of  North 

Carolina;  being  the  public  and  general  statutes  of  the  state, 
prepared  by  authority  of  chapter  522  of  the  public  law, 
of  1907,  and  annotated  with  decisions  of  Supreme  courts 
by  George  P.  Pell. 
Charleston,  S.  C,  Walker,  Evans  dh  CogsweU  co.,  1908.  2  v. 
23^^"^, 

Incomes:  v.  2,  p.  5124-5131 . 

For  amendments  see  Public  laws  and  resolutions  of  the  state  of 
North  Carolina  passed  by  the  General  assembly  at  its  session  of 
1917.     Raleigh,  1917.    p.  399-400. 
9-21588  Rev. 

417  Maxwell,  A.  J.     Taxation  of  incomes  in  North  Carolina. 

National  tax  association.     Bulletin,   Mar.  1919,  v.  4:  119- 
124.  HJ2240.N313,v.4 

418  North  Dakota'.     Laws,  statutes,  etc.     Laws  passed  at  sixteenth 

session  of  the  legislative  assembly  of  the  state  of  North 
Dakota  .  .  .     1919. 

[Bismarck,  Bismarck  tribune,  1919.]     544  p.    23i<^. 
Income  tax:  p.  428-450. 
7-31546 

419  Tax  commission.     1918  recommendations  and  chapter 

1,  Work  of  the  North  Dakota  Tax  commission  to  the 
governor  and  members  of  the  legislature. 

[Bismarck]  Bismarck  tribune  co.,  state  printers,  1918.     16  p. 
inch  tables.    22i^. 

Recommends  an  income  tax,  p.  6. 
19-27051  HJ11.N955     1918 

420  Oklahoma.     Laws,  statutes,  etc.     Supplement  to  the  Revised 

laws  of  Oklahoma  of  1910,  .  .  .     By  Clinton  Orrin  Bunn. 
Ardmore,  Okla.,  Bunn  publishing  company,  1918,    3  p.  I., 
xlii,1289p.    26"^. 

Taxation  of  incomes:  p.  1018-1021. 
13-12889  Revised  2 

421  Eussell,  Campbell.     Taxation  in  Oklahoma. 

{In  National  tax  association.     Proceedings,  1917.     New  Haven, 
Conn.,  1918.    p.  50-55.) 
Deals  prindpally  with  the  income  tax. 

HJ2240.N3    1017 


58 


LIBRARY  OF  CONGRESS 


422  Tennessee.    Laws,  statutesj  etc.    Thompson's  Shannon's  coda  * 

of  Tennessee,  1918. 

LouisviUe,   Ky.,  The  Baldwin  law  hook  company,  incorpo" 

raied,  1918.     2  p.  Z.,  iii-xlii,  3109  p. 
Incomes:  p.  333. 
*  18-11062 

423  Virginia.     Laws,  statutes,  etc.     Code  of  Virginia,  with  the  Dec- 

laration of  independence,  the  Constitution  of  the  United 
States,  the  constitution  of  Virginia  .  .  .  annotated  .  .  . 
Richmond,   D.   Bottom,   superintendent   of  public  printing, 

1919.     2v.     25^'^. 

Income  tax:  v.  2,  p.  30S3-3087. 

For  amendments  see  Acts  and  joint  resolutions  of  the  GenenU 
assembly  .  .  .  1918,  p.  393;  1919,  p.  68. 
20-10142 

424 Virginia  tax  laws,  1919,  with  sections  of  the 

code  and  acts  of  Assembly  in  relation  to  the  duties  of 

the  commissioners  of  the  revenue  and  treasurers  of  the 

several  counties  and  cities.      Comp.  and  issued  by  the 

auditor  of  public  accounts,  December,  1919. 

Eichmond,   D.   Bottom,   superintendent   of  public  printing, 

1919.    xl,  234  V-    ^^*~- 

Contains  section  on  Income  tax. 
20-27096  HJ3352.A3     lOlQ 

425  Burroughs,  A.  H.     Virginia  income  tax  law  as  applied  to  cor- 

porations engaged  in  interstate  or  foreign  commerce — its 
constitutionality. 
Virginia  law  regiMer,  Oct,  1917 ^  n.  s.,  v,  3: 401-^16, 

426  Wisconsin.     Laws,  statutes,  etc.    The  Wisconsin  income  tax 

law,  with  explanatory  notes.     4th  ed.     Issued  by  Wis- 
consin Tax  commission  ...     1919. 
Madison,    Wis.,  Democrat  printing  company,  state  printer 
[1919]    82  p.    23^"^. 

20-3241  HJ4655.W66     1910 

Also  in  Wisconsin  statutes,  1919,  v.  1,  Madison,  Wis.,  1919.    p. 
912-921. 

427  Adams,    Thomas    S.     The    constitutionality    of    Wisconsin 

income  tax  affirmed. 
American  economic  review,  Mar.  1912,  v.  2:  194-196. 

HBl.E26,v.9 


428 


The  income  tax  as  a  substitute  for  the  property  tax 

in  certain  forms  of  personalty  in  the  state  of  Wisconsin. 

(in   National   tax   association.    Proceedings,    1910.    Columbus, 

Ohio.  p.  87-110.)  HJ2240.N3    1910 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX 


59 


429  Adams,  Thomas  S.     Significance  of  the  Wisconsin  income  tax. 
Political  science  quarterly,  Dec.  1913,  v.  28:  569-585. 

Hl.P8,v.28 

430 Wisconsin  income  tax. 

American  economic  review,  Dec.  1911,  v.  1:  906-909. 

HBl.A5,4th  sur.^y.l 

431  Haugen,  Nils  P.      The  Wisconsin  income  tax. 

{In    National    tax    association.    Proceedings,    1912.    Madison, 
Wis.,  1913.     p.  321-333.) 
Discussion:  334-341.  HJ'2240.N3     1912 

432  Kennan,  Kossuth  Kent.     The  Wisconsin  income  tax. 

Quarterly  journal  of  economics,  Nov.  1911,  v.  26:  169-178. 

HBl.Q3,v.26 
433 Wisconsin  income  tax. 

American  academy  of  political  and  social  science.     Annals, 
Mar.  1915,  v.  58:  65-76.  Hl.A4,v.58 


434 


435 


Wisconsin  income  tax  law. 

{In   National   tax    association.    Proceedings,    1911.    Columbus, 
Ohio,  1912.    p.  103-113.)  HJ2240.N3     1911 

The  Wisconsin  income  tax  law. 


Case  and  comment,  Dec.  1912,  v.  19:  44I-447, 


% 


436  Lyons,   T.  E.     Distribution  of  income  taxes  to  localities;  a 
vagary  of  the  Wisconsin  income  tax  law. 
National  tax  association.     Bulletin,  Dec.  1919,  v.  5:  73-75, 

HJ2240.N313,v.6 

437 Wisconsin  income  tax. 

American  academy  of  political  and  social  science.     Anndls, 
Mar.  1915,  v.  58:  77-86.  Hl.A4,v.68 

438  Stamp,  J.  C.     The  [income]  tax  experiment  in  Wisconsin. 

Economic  journal,  Mar.  1913,  v.  23:  I42-I46.     HBl.E3,v.23 

439  Wisconsin  income  tax;  results  of  the  assessments  of  1912,  1913, 

1914,  1915,  and  1916. 
National  tax  association.    Bulletin,  Mar.  1917,  v.  2:  158-164 

HJ2240.N313,v.2 

440 Tax  commission.     Biennial  report. 

Madison,  Wis.,  1910-1918.     5  v.    tables.     23'^'^. 

1910:  Chap.  II.  The  income  tax:  p.  19-27;  1912:  Chap.  III.  The 
income  tax:  p.  24-44;  Chap.  IV.  Proposed  amendments  to  the 
income  tax  law:  p.  45^6;  1914:  The  income  tax:  p.  90-140;  1916: 
Income  tax:  p.  41-53;  Results  of  the  income  assessments  of  1913, 
1914,  1915,  aud  1916:  p.  54-73;  1918:  The  income  tax:  p.  5-12. 
7-21690  HJ11.W65 


60 


LIBRABY  OF  CONGRESS 


441  Wisconsin.     Tax   commission.    Report  ...  on  the  revenues 

and  expenditures  incident  to  the  income  tax.         10  p. 
{In  Wiaconsiii.    Senate.    Journal  of  proceedingB,   51st  sesdon 
1913.    Madison,  1913.    App.  III.)  J87.W6     1913b 

442  Hawaii    (Ter.)    Laws,  statutes,  etc.    Revised  laws  of  Hawaii, 

1915.    Comprising  the  statutes  of  the  territory,  revised 
and  annotated. 

Honolulu,  T.  E,,  Honolulu  star-hvUetin,  Ud,,  1915.    2  v  Z 
13]~1836  p,    26<^,  ^*     ' 

Income  tax:  p.  55f>-563. 

For  amendments  see  Laws  of  the  Territory  of  Hawau,  1915  p  189- 
•        190;  1917,  p.  112,  125,  302-303;  1919,  p.  27-28.  279-281  ' 
15-16256  Rev. 

443  Philippine  Islands.    Laws,  statutes,  etc.    An  act  estabUshing 

the  mcome  tax,  making  the  provisions  relating  to  said 
tax  .  .  .    Approved  Mar.  7,  1919. 

{In  Philippine  Islands.    Official  gazette,  July  30,  1919,  v.  17,  p. 
1121-1131.)  J8.A4,v.l7 


FOREIGN  COUNTRIES 

FRANCE 

444  Aimond,  B.    L'avant-projet  d'impdt  sur  le  revenu  [texte] 
Reforms  economique,  June  14,  1912,  21,  annee:  754-768, 

HB3.R3,21.ann$e 


445 


Le  nouveau  projet  d'impdt  sur  le  revenu  expos6  par 

son  auteur. 

JSconomisteJranfais,  May  25,  1912,  40.  annee,  v.  1:  802-803. 

HB3.£3,40.aim6e,v.l 

446  Amieux,  Alphonse.    La  loi  du  31  juiUet  1917  sur  T^stablisse- 

ment  d'un  imp6t  sur  diverses  categories  de  revenus. 
Lyon,  A.  Rey,  1917,     II4  p.     19<^. 

"Table des principales lois cities":  p.  114. 
^^"^^2  HJ47ie.A4 

447  Battut,  Amedee.    L'impdt  sur  les  traitements,  salaires,  pen- 

sions et  rentes  viageres;  commentaire  th^orique  et  pra- 
tique de  la  loi  du  31  juillet  1917  (articles  23  h  29). 
Paris,  L.  Tenin  [pref.  1918]    3  p,  I,  [3]-86  p.,  1  I.    25\^. 

^^^^  HJ4717.A6Bd 

448  Bocquet,  L.     Memento  de  Timpdt  g^n^ral  sur  le  revenu  Qois  du 

15  juill.  1914,  du  30  d6c.  1916  et  du  23  f^v.  1917) 
Paris,  Lihrairie  de  la  Societe  du  recueil  Sirey,  1 91 7.    99  Ti  1  o 
18i<^.  ^^^' 

17-23457  HJ471636 

449  Bougault,  Paul.     Manuel  pratique  des  nouveaux  imp6ts  (loi 

du  31  juUlet  1917)  Taxation  des  b^n^fices  industries, 
agricoles,  declarations  et  forfait,  traitements,  salaires] 
revenus  des  professions,  declaration  des  employeurs,  in- 
terets  des  cr^ances,  etc.,  d^gr^vements,  bar^me'des 
sommes  k  payer.  En  annexe  Timpdt  foncier  et  le  loi  du 
29  mars  1914,  contentieux  des  reclamations. 
Orenohle,  J.  Rey  [1917]    263  p,     25*^. 

^^^^^3  ,  HJ3478    1917b 

450  Chronique  du  mouvement  legislatif. 

Revue  de  science  et  de  legislation  finandhes,  July-Sept,  1912 
V.  10:  542-563,  HJl03.R7,v.lo 

Contents:— I.  L*avant-projet  d'impdt  sur  la  revenu  (S^nat).— 
II.  La  proposition  d'impdt  sur  la  plus- value  sociale 


62 


LIBRARY  OF  CONGRESS 


451  Cohen,  Edouard.    Une  oeuvre  utile  et  n^cessaire.    Apropos 

du  liyre  de  M.  Just  Haristoy  sur  l'imp6t  sur  le  revenu. 
Revue  intemationale  du  commerce,  de  Vindustrie  et  de  la 
hanqu€y  Mar,  31,  1910,  12,  annee:  189-196. 

HF16.It4,12.ann6e 

452  Combat,  P.  J.,  ed.    L'application  de  rimp6t  sur  le  revenu; 

memento  du  contribuable,  taxe  sur  les  non-mobilis6s;  textes 
officiels  avec  r^sum^  historique,  commentaire,  bardmes  des 
taxes,  module  de  declaration.    2.  Edition. 
Paris  [etc.]  Berger-LevrauU,  1917,    96  p,     17'''^,     (Legislar' 
tion  de  guerre  .  .  .     1916-1917.     [13]) 

l'-24194  HJ4716.Ce 

453  


Les  imp6ts  c^dulaires  et  rimp6t  global  sur  les  revenus. 

Memento  du  contribuable,  r^sum^  historique,  impdts  h. 
retranger,  textes  officiels  et  commentaires,  bar^mes  divers. 
Paris,    Nancy,  Berger-Levrault  [1918]    2  p.  I.,   [9]-300  p. 
18^*^^,     (Bihliothegue  des  sciences  economiques  .  ,  .) 

HJ4716.C64 

L4mp6t  global  sm-  les  revenus  .  .  .    Supplement. 

Paris  [etc.]  Berger-Levrault,  1918,     11  p.     i<^i<^"».     (Biblio- 
theque  des  sciences  economiques  .  .  .) 

19-13122-3  HJ4716.C4    Suppl. 

454  La  Commission  s^natoriale  et  Timpot  sur  le  revenu. 

L'Economistefranfais,  May  4, 1912,  40,  annee,  v,  1:  671-672. 
Detailed  analysis  of  the  proposal  of  M.  Almond. 

HB3.E3,40.ann6e,v.l 

455  Delahaye-Bougere,  Dominique  JuHen.    La  contribution  ex- 

traordinaire sur  les  benefices  de  guerre. 
Paris,  G.  Roustan;  [etc.,  etc.]  1917-18.    3  v.     24^"^^. 

18-21975  HJ4717.AeD4 

457  Delombre,  Paul.     L'imp6t  sur  le  revenu. 

Revue  intemationale  du  commerce,   de  Vindustrie  et  de  la 
hanque,  Mar.  31,  1907,  9.  annee:  185-220. 

458  Domergue,  Jules.     L'Impot  sur  le  revenu. 

Reforme  economique,  Nov,  14,  1913,  v.  22:  1285-1287, 

HB3.B3,v.22 

459  


La  v^rite  sur  le  nouveau  projet  d'impdt  sur  le  revenu. 

Reforme  economique,  Mm/  17,  1912,  v,  21:  613-618. 

HB3.Il3,v.21 

460  Paits  economiques,  statistiques  et  financiers.    L'imp6t  gen- 
eral sur  le  revenu. 

Journal  des  economistes,  Jan.  15, 1916,  6e  ser.  v.  49: 117-121. 

HBd.J8,6e  ser.v.49 


y 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  63 

461  Palck,  fitienne.    L'impdt  g^n^ral  sur  le  revenu. 

Correspondant,  Mar.  10,  1916,  v,  262:  912-926. 

AP20.C8  V.262 

462  L'impdt  g^n^ral  sur  le  revenu:  declaration  et  taxation: 

les  elements  certains. 

Journal  des  economistes,  June,  1916,  6  ser,  t,  50:  403-414. 

463  Pernald,  Charles  B.    French  income  taxes.  »  •    r.  . 

American  bar  association.    Journal,  Oct.  1917,  v.  3:  700- 
702. 

464  Prance.     AssemhUe  nationale,  1871-    SSnat.    Rapport  fait  au 

nom  de  la  commission  charg^e  d'examiner  le  projet  de 
loi  adopts  .  .  .  portant  .  .  .  ^tablissement  d'un  imp6t 
general  .  .  .  et  d'un  imp6t ...  sur  Tensemble  du  revenu. 
Annexe  no.  438.    Nov.  27,  1913. 

{In   France.    Journal   officiel.    S^nat.    Doc.   pari.    Seas.   extr. 
1913.    p.  27-76.)  J7.F2B    1913 

465 


466 


467 


^  Rapport  .  .  .  portant  suppression  des 

contributions    directes    et    6tablissement    d'un    imp6t 

g^n^ral  sur  les  revenus  et  d'un  imp6t  compl^mentaire 

sur  Tensemble  du  revenu.     Annexe  no.  89.     Mar.  5,  1914. 

{In    France.    Journal    officiel.    S4nat.    Doc.    pari     Sees     ord' 

1914.    p.  104-108.)  J7.F2B     1014 

Ohamhre  des  deputes.     Commission  annvMe  du 
budget.     Rapport  fait  au  nom  de  la  Commission  du  budget 
charg^e  d'examiner  le  projet  de  loi  portant  6tablissement 
d'un  imp6t  national  sur  le  revenu,   par  M.  Noulens 
depute.  ' 

[Paris,  MaHinet,  imprimeur  de  la  CTiamhre  des  deputes 
1913]  19  p.  26i<^.  (Chambre  des  depuUs.  10,  Ugisl, 
sess.  de  1913,  no.  3020;  annexe  au  proces-verbal  .  .  .  21 
juiMet  1913) 

"Projet  de  loi":  p.  13-19. 
^^2338  HJ4716.A2     1013 


Rapport  fait  au  nom  de  la 
Commission  du  budget  chargee  d'examiner  le  projet  de 
loi  .  .  .  concernant:  1°.  L'^tablissement  d'une  contribu- 
tion extraordinaire  sur  les  benefices  exceptionnels  ou 
supplementaires  r^alis^s  pendant  la  guerre.— 2°.  Cer- 
taines  mesures  fiscales  relatives  h,  la  legislation  des  pat- 
entes,  par  M.  Raoul  P^ret,  depute. 
[Paris,  MaHinet,  imprimeur  de  la  Chambre  des  dSputes 
1916]  53  p.  26^^.  (CJmmbre  des  dSputes.  11,  Ugisl, 
sess.  de  1916,  no.  2228;  annexe  au  proces-verbal  .  .  .  22 
juin  1916) 

17-30627  HJ4717.A6A5     1016a 


64 


LIBRAKY  OF  CONGRESS 


468  Prance.  AssemhUe  nationale,  1871-  Ohamhre  des  deputSft. 
Commission  de  la  legislation  flscale.  Avis  presents  au  noin 
de  la  Commission  de  la  legislation  fiscale,  sm*  les  articles 
12,  19,  21  et  22  du  projet  de  loi  .  .  .  portant  fixation  du 
budget  general  des  depenses  et  des  recettes  de  Texercice 
1914,  relatifs  h  Timpdt  sur  le  revenu,  par  M.  Andc6  Kenard, 
depute. 

[Paris,  Martinetj  imprimeur  de  la  Chamhre  des  deputes^ 
1914]  8  p.  26i^.  (Chamhre  des  deputes.  11.  legist, 
sess.  de  1914,  no.  326;  annexe  au  proces-verbal  .  ,  .  10 
juiUet  1914) 

15-27805  HJ4716.A2     1914 

469 Avis   pr6sent6    au   nom   de   U 


470 


471 


Commission  de  la  legislation  fiscale  sur  le  projet  de  loi .  .  . 
concernant:  1°.  L'^tablissement  d'une  contribution  ex- 
traordinaire sur  les  benefices  exceptionnels  ou  suppl^- 
mentaires  r^alis^s  pendant  la  guerre.— 2°.  Certainea 
mesures  fiscales  relatives  h.  la  legislation  des  patentes, 
par  M.  Edouard  Andrieu  (Tarn),  depute. 
[Paris,  Martinet,  imprimeur  de  la  Chamhre  des  deputes,  1916] 
7  p.  26\^.  {Chamhre  des  deputies.  11.  legisl,  sess.  de 
1916,  no.  2250;  annexe  au  proces-verhal ...  24  juin  1916) 
17-30629  HJ4717A6A5     1916b 

; — ; -^ Rapport  fait  au  nom  de  la  Com- 
mission de  la  legislation  fiscale,  charg^e  d'examiner  le 
projet  de  Ipi,  adopte  par  le  S^nat,  concernant  la  contribu- 
tion fonciere  des  proprietes  baties  et  non  b^ties,  et 
rimpdt  sur  le  revenu  des  valeurs  mobilieres  fran^aises  et 
etrangeres,  par  M.  Jacques  Louis  Dumesnil,  depute. 
[Paris,  Martinet,  imprimeur  de  la  Chamhre  des  deputes 
1914]  30  p.  26i<^.  {Chamhre  des  deputes.  10,  Ugisl, 
sess.  de  1914,  no.  3774;  annexe  au  proces-verhal  .  .  .  26 
mars  1914) 

14-22769  HJ4346.A2     1914 

;  ; Rapport  fait  au  nom  de  la  Com- 
mission de  la  legislation  fiscale,  chargee  d'examiner  les 
projets  de  loi  portant  suppression  des  contributions 
personnelle-mobiliere,  des  portes  et  fen^tres  et  des 
patentes,  et  tendant  k  Tetablissement  d'un  imp6t  sur  les 
revenus,  par  M.  Jacques  Louis  Dumesnil,  depute. 
Paris,  Impr.  de  la  Chamhre  des  deputes.  Martinet,  1917.  220 
cxl  p.  26^.  {Chamhre  des  deputes.  11.  Ugisl,  sess.  de 
1917,  no.  3044;  annexe  au  proces-verhal . .  .    22fevrier  1917) 

1^9182  HJ2669.A4    1917 


LIST  OF  RECENT  REFERENCES   ON  THE   INCOME  TAX  65 

472  France.     Commission   superieure   sur  les    hSnSfices    de  guerre. 
Recueil  de  decisions  de  la  Commission  superieure. 
Paris,  Imprimerie  nutionale,  1917-  27-29^"". 


473 


474 


475 


476 


Decisions  de  la  Commission  superieure.     Table  par  ordre 
alphabetique  des  matieres.     Decisions  n"^  1  a- 
Paris,  Imprimerie  nationale,  1918-  23'='^. 

19-1658«  -  HJ4717.AeA3 

Laws,    statutes,     etc.,     1913-  {PoincarS)        Lest 

imp6ts  nouveaux;  impot  sur  le  revenu,  contribution  sur 
les  benefices  de  guerre,  taxes  nouveUes;  textes  sans  com- 
mentaires. 

Paris,  Uhrairie  DaUoz,  1917.     3  p.  I,  [9]-132  v      171^ 

^^  ^""^-^  HJ347e     1917 

^ Projet  de  loi  portant  etablissement  d'un  impd 

national  sur  le  revenu  .  .  .  presente  par  M.  Charles 
Dumont,  ministre  des  finances. 
^^?!^;.  -a^«^^^<,  imprimeur  de  la  Chamhre  des  deputes, 
1913]  11  p  26^^,  {Chamhre  des  deputes.  10.  Ugisl, 
sess.  de  1913,  no.  2769;  annexe  au  proces-verhal  .  ,  .  27 
mai  1913) 

^^^•^^"^  HJ4716.A2     1913  a 


Proposition  de  loi  ayant  pour  objet  d'etablir 
une  taxe  speciale  et  unique  sur  les  benefices  nets  realises 
sur  les  fourmtures  de  guerre  .  .  .  presentee  par  M.  Andre 
Kenard,  depute. 

[Paris,  Martinet,  imprimeur  de  ui  Chamhre  des  deputes,  1915] 

13  p     27^-^.     {Chamhre  des  ^deputes.     11.  Ugisl,  sess.  de 

1915,  no.  1335;  annexe  au  proces-verhal  ...  7  octohre  1915) 

^^"^^^  HJ4717.A6A5     1915 


Proposition  de  loi  ayant  pour  objet  d'etablir 
line  taxe  speciale  sur  les  benefices  industriels  et  commer- 
ciaux  extraordmaires  du  temps  de  guerre  .  .  .  presentee 
par  M.  Landry,  depute. 

[Paris,  Martinet,  imprimeur  de  U  Chamhre  des  depuUs,  1915] 
5p  26ic.  ^Chamhre  des  deputes.  11.  Ugisl,  sess.  de 
1916  no.  1595;  anrme  au  proces-verhal  .  .  .  17  decemhre 
1916) 

^^-1^^^^  HJ4717.A6A5     1915  c 

477  Fr^dault,    Felix.    L'application   de   rimp6t   sur   le   revenu 
(Quelques  diflicultes.) 
Jourrud  des  economistes,  Mar.  15,  1916,  v.  49:  388-391. 
21232**— 21 5  HB3.J8  v.49 


.^. 


66 


LIBRARY  OF  CONGRESS 


478  French  income  tax  and  excess  profits  taxes. 

TJ,  S,  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reportSy  June  2,  1917,  no.  128,  p.  833, 

HCl.R108,1917,no.ia8 

479  Girault,  Arthur.    L'imp6t  sur  le  revenu  et  la  declaration. 

Journal  des  economistes,  Apr.  1916,  6  sir.  t  50:  53-62. 

HB3.J8,6  84r.t.50 

480  Granval,  fldouard.     Guide  pratique  de  Fassujetti  Jt  la  con- 

tribution extraordinaire  sur  les  b6n^fices  de  guerre 
comprenant  le  d^cret  du  22  d^cembre  1917,  et  les  cora^ 
mentau-es  bas6s  sur  les  r^ponses  de  M.  le  ministre  des 
finances  aux  questions  qui  lui  ont  6t6  poshes  et  sur  les 
decisions  de  la  Conmussion  sup^rieure.  [2.  6d.] 
Alger,  Impnmerie  modeme,  J.  Horrvar,  1918.  41  p.  18^, 
^^^^^  HJ4798.A607     lOlS 

481  Guyot,  Yves.     Les  nouveaux  impdts. 

Journal  des  economistes.  May,  1920,  6.  ser.  t.  66:  145-166. 
Le  rendement  de  I'impdt  personnel  et  global  but  le  revenu*  p 
147-157;  L'imp6l  sur  les  b^n^fices  de  guerre  et  la  superlaxe:  p. 
^^^^^2-  HB3.J8,6.s<!r.t.6e 

482  Haristoy,  Just.     Chronique  du  mouvement  l^gislatif :  I'impdt 

siu"  le  revenu. 

Revue  de  science  et  de  legislation  financieres,  Apr.-May- 
June,  1914,  V.  12:  301^66.  HJi03.R7,v.ia 

483  


L'imp6t  sur  le  revenu;  commentaire  de  la  loi  de  finances 

du  15  juillet  1914  et  du  r^glement  d' administration  p«bli- 
que  du  15  janvier'l916,  suivi  de  Tinstruction  du  Minist^re 
des  finances  du  5  avril  1916.    2.  6d.  rev.  et  augm. 
Paris,  M.  Giard  <&  E.  Briere,  1916.     2  p.  I.,  176  p.     25^. 

"Annexes   [lois,    d^crets,    r^lement   et  instruction  concemant 
I'impdt  sur  le  revenu]" :  p.132-173. 
16-13758  HJ47ie.H3     1910 

484  Henry,  Paul.     Essai  d'une  Evaluation  des  revenus  en  France. 

Annaks  des  sciences  politiques.  May  15, 1908,  v.  23:  369-38S. 

H3.A6,v.a8 

485  Houpin,  Charles  avd  Edouard  Maguero.    La  contribution 

sur  les  benefices  de  guerre;  commentaire  th^orique  et 
pratique  de  la  loi  du  1  ^^  juillet  1916.     3.  6d.,  rev.  et  con- 
sid^rablement  augm. 
Paris,  Lihrairie  de  la  Sodete  du  recueU  Sirey  1917     A  v  I 
275,clnip.     21  i<^^.       .  ' ^  F-   -, 

17-23459  HJ4717.A6H« 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  67 

486  Impdt  sur  le  revenu. 

Journal  des  economistes,  Feb.  1916.  6.  ser.  t.  49:  277-286. 

HB3.J8,6.86r.t.49 

487  L'impot  sur  le  revenu  et  les  budgets  communaux. 

Reforme  economigue,  Apr.  19,  1912,  21.  annee:  491-492. 

HB3.B3,21.aiin6«» 

488  Jay,  Paul.     Impdts  nouveaux.     Imp6ts  modifies  ou  supprimes. 

Paris,  Vauteur,  1917.     192,  [7]  p.     22"^. 
"Bibliographe"  p.  [197] 
^^'^^^  HJ3478     1917J 

489  Lagaillarde,  Jean  M.  F.     L'imp6t  sur  les  b^n^fices  de  guerre 

extraordinaires. 
Toulouse,  E.  B.  Souhiron,  1916.     2  p.  I.  [viihxvi,  98  v     21^ 
^^^^  HJ4717.A6L3 

490  Lecouturier,  fimne.    La  taxation  des  b^n^fices  de  guerre. 

Par^,  Edition  du  journal  V Information  [1916]    3  v  I    86  v 
21*^.  *'        ^' 

17-23458  HJ4717.A6Ii4 


491 


L'impdt  sur  le  revenu.    4.  ^d. 


492 


Paris,  Marchal  et  Oodde,  1916.     xvii,  295  p.     17^^^, 

"Addendum:  Instruction  impdt  g^n^ral ...  sur  le  revenu":  24  p 
inserted  between  p.  292  and  [293] 
^^^^^2  HJ4716.L4     1016 

La  transformation  de  Timpdt  sur  le  revenu.     (4,  ^d.) 

Paris,  Edition  du  journal  V Information  [1917]    4  p.  Z.,  [liy, 

17-23460  TTTA-y^^^. 

HJ4716.L4 

493  Lecouturier,  Henry.     B^n^fices  de  guerre.    Decisions  de  la 

Commission  sup^rieure  de  taxation  des  b^n^fices  de  guerre 
class6es  et  comment^es.    Supplement  a  "Comptes  intimes" 
&  Repertoire  permanent  de  legislation  &  jurisprudence. 
Paris,  Veuve  Hugonis  [1917]    [70]  p.     28"^ 

CA 18-509  Unrev'd.  *      HJ4717.AeL6 

494  Levy  Raphael-Georges.     Le  budget  et  les  imp6ts  nouveaux. 

Revue  des  deux  movdes,  July,  1916,  6.  per.  t.  34:  171-187. 

4QC  T  >,•     ^A*  1  AP20.R3,6.p6r.t.  34 

4yo  Li  impot  sur  le  revenu. 

Revue  des  deux  mondes,  Mar.  15,  1916,  6.  per  t.  32:  346-365. 

AP20.R3,6.p6r.t.32 

496  Lugay,  Comte  de.    L'impdt  general  sur  le  revenu  dans  le  pass6 
et  le  present. 
Reforme  sociale,  Sept.  16,  1898,  v.  36:  389-409.     H3.B3,v.3e 


68 


LIBRARY  OF  CONGRESS 


497  Manchez,  Georges.    L'impdt  general  sur  le  revenu. 

Revue   'politique   et  parlementaire,    Feb.- Mar,   1899,   v.    iP- 
288-316, 475-519.  H3.R4,v.i9 

498  Mayer-Bleneau,  G.     Le  bilan  fiscal. 

Paris,  Delagrave,  1920,     134  P-  incl.  tables.     18i^.     {Publi- 
cations de  la  Societe  Muciaire  de  Paris) 

2^^^01  HJ4717.A7M3 

499  Mercier,  Auguste,  and  Joseph  BaUot.    Les  imp6ts  c^dulaires 

et  rimp6t  g^n^ral  sur  le  revenu;  manuel  du  contribuable; 
commentaire  des  lois  du  15  juillet  1914  et  du  31  juillet 
1917,  avec  tableaux,  baremes  et  modeles  de  calcul.  2.  ed., 
rev.  et  complet^e,  avec  bon  donnant  droit  a  I'appendice. 
Paris,  Administration  du  Journal  des  n^taires  et  des  avocats 
et  du  Recueil  general  des  lois  et  decrets,  1918.  3p.l.,  [5]-21 6 
p.     ^4*"".  HJ3478    1918m 


Appendice  h,  la  2.  ^d. 


Paris,  Administration  du  Journal  notaires  et  des  avocats  et  du 
Recueil  general  des  lois  et  decrets,  1918,     38  p,,  1  I,     ^5cm^ 

HJ3478     1818m    App 


■*  18-20861-2 


500  [Nancy.     Chambre  de  commerce]     Nouvelles  contributions 

direc tes.     Impo ts  sur  les  revenus ;  textes  complets  et  mis  h 

jour  avec  exemples  a  Tappui  des  lois  des  15  juillet  1914: 

Impot  general,  31  juillet  1917:  Imp6ts  c^dulaires. 

Nancy,  Impr,  Lorraine,  Rigot  <&  c*^  [1917]    38,  [2]  p.     21^, 

18-7915  HJ4716.A2     1917 

601  The  new  French  taxation. 

Economist,  London,  Jan.  27,  1917,  v,  84:  132-134, 

Hail.E2v.»4 

502  Les  nouveaux  imp6ts. 

Journal  des  economistes,  July,  1920,  6,  ser,  t.  67:  72-77, 

L'impot  global  sur  le  revenu:  p.  72-74.  HB3.J8,6.s6r.t.67 

503  Oziol,  Georges.    La  taxation  des  revenus  mixtes  dans  Tin* 

dustrie  &  le  commerce. 
Besanix>n,  Typ.  J,  Dodivers,  1914.    2  p,  I,  [iii}-4v,  214  P. 
fold.  tab.     25'''^. 

"  BibUographie  " :  p.  [iuj-iv. 
1^27975  HJ4716.0S 

604  Parisot,  L^on.  Manuel  pratique  et  commentaire  de  la  loi  du 
I*'  juillet  1916  sur  les  b^n^fices  de  guerre,  suivi  des 
textes  de  la  loi,  des  decrets  et  circulaires  de  la  Direction 
g^nerale  des    contributions  directes    avec    reponses    de 


i 


LIST   OF  RECENT  REFERENCES   ON   THE   INCOME   TAX 


69 


M.  le  ministre  des  finances  aux  questions  qui  lui  ont  et6 
posees  au  sujet  de  certains  points  d' application  de  la  loi 
et  les  principales  decisions  de  la  commission  superieure, 
Nouv.  6d.,  enti^rement  refondue  et  considerablement 
augm. 

Paris,  A,  Michel,  1917.     3  p,  l,  [3]-360  p.     18i<^^, 

18-21972  HJ4717.A6P3     1917 

505  Parisot,  Leon.     Modifications  apport^es  h  la  loi  sur  les  bene- 

fices de  guerre  par  la  loi  du  l®*"  Janvier,  1918. 
[Paris,  1918]     61  p.     17  i'^'^. 

18-21105  HJ4717.A6P34 

506  Raviart,  £mile.    L'imp6t  cedulaire. 

Paris,  Rousseau  &  c*^,  1918-    25^. 

18-21256 


HJ3478    1918r 


507 


r 


—  L'impdt  g6n6ral  sur  le  revenu;  guide  du  contribuable, 
par  Emile  Raviart  .  .  .  ouvrage  contenant  le  texte  et  le 
commentau-e  de  la  loi  du  15  juillet  1914  (modifiee  par  les 
lois  de  30  d^cembre  1916,  23  f^vrier  et  31  mars  1917)  et 
du  d^cret  du  17  Janvier  1917  qui  ont  institue  la  declara- 
tion obligatoire.  2.  6d.  entierement  refondue  contenant 
la  note  minist^rielle  du  21  avril  1917  relative  au  revenu 
normal  lvalue  forfaitairement. 

Paris,  Rousseau  cfc  c<«,  1917.     2  p.  I,,  96  p,     20"^, 

HJ4716.Il3i 


Supplement  k    la   2«  Edition  de  rimp6t  g^n^ral    (ou 
complementaire)  sur  le  revenu. 


Paris,  Rousseau  et  c^,  1918.     15,  [1\  p.     20 f^. 

18-8131-2  HJ4716.I13 


Suppl. 


508  Royer,  Copper.     Conmientaire  th^orique  et  pratique  de  la  los 

du  1^^  juillet  1916  sur  les  benefices  de  periode  de  guerre. 
Paris,  En  vente,  Librairie  DaUoz,  cJiez  Vauteur,  1916,     1  p,  I,, 
iv,  190  p,     22^'^'^, 

1^7914  •  HJ4717.A6R6 

509  Sauvage,  Francis.     Les  imp6ts  sur  les  revenus  et  les  moyens 

de    contr61e    du    fisc;    etude   theorique   et  pratique  sur 
rimpdt  general  et  les  nouveaux  imp6ts  avec  declaration 
obligatoire  (lois  de  1914,  1916  et  1917). 
Paris,  L.  Tenin,  1918.     2  p,  I.,  331  p.     22'^'^. 

18-20252  HJ4716.S3 

510  Worms,  fimile.     De  rimp6t  sur  le  revenu. 

Revu^  politique  et  parlem£ntaire,  1895,  v.  3:  30-51, 

H3.B4,v.3 


GERMANY 

511  Additional  German  [income]  taxes. 

Beview  of  the  foreign  press:  The  economic  review,  Jan.  SI 
1920,  V.  1: 272.  ,  **, 

612  Bavaria.    Laws,    statutes,    etc.     Einkommensteuergesetz    vom 
14.   August   1910.     Textausg.   mit  Anmerkungen,   Ein- 
leitung    und    alphabetischem    Sachregister    sowie    Ein- 
fuhrungsgesetz.    Bearb.. von  Hans  Kossler. 
Anshach,  C.  Briigd  &  sdhn,  1911.    xiv,  225,  20  p.     15l«n 

{Bayensche    Gesetze.     Textausg.    mit   Anmerkungen   und 
Hegtster) 
12-11729 

513  Bonisch.     Sind  die  Einkommen-  und  Ergfinzungssteuern  rich- 

tig  vertedt  ? 

JahrbiUher  fur  Nationalokonomie  und  Statistik,  Mar.  19m" 
S.Folge,  v.  33:  390-392.  HB6.J3,3.Folee,v.38 

514  Buck,  L     Die  Ermittlung  des  steuerpflichtigen  Einkommens 

und  Vermogens,  zum  Handgebrauch  fOr  Publikum  und 
xJehorden. 

HJ^4723.B8 

515  Dembowski,  Wilhelm.    Die  Entwicklung  der  Einkommen- 

steuerzuschlage   in   den   preussischen   Stadtkreisen  sail 
Uriegsbegmn. 

Jahrhucher  fur  Nationaldkonomie  und  Statistik  Dec   1919 
V.  113:  641-^47.  iB5.J3,v  118 

516  Dietzel,  Heinrich.    Reichsnachlasssteuer  oder  Reichsvermd- 

genssteuer? 

^erlm.   L-   Simian   nf,,    1909.     60  p.    24^,     (VollcswiH^ 
schafthcU  Zntfragen,    Vortrage  und  Ahhandlungm  hrsg 
von  der  VolkswirtscUfUichen  GeseOschaft  in  Berlin,     hft 

W)  H.5813.a3D« 

517  Brier,  Prdr.  and  P.  Koppe.     Das  Reichseinkommensteuerge. 

setz  vom  29.  III.  1920.  ^ 

^    Berlin,  Industrie  Verlag  Spaeth  und  Linde,  1920.     320  p 


t 


LIST  OF  RECENT  REFEREN^CES  ON  THE  INCOME  TAX  7l 

518  Eynefn,  R.     Zur  Frage  der  Reichseinkommensteuer. 

Berlin^  Staatspolitischer  Verlag,  1919.     22  p. 

519  Oermany.    Capital  profits  tax. 

U.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  June  3,  1920,  p.  I304.  HC1.R198,1920 

520  Germany.    Laws,  statuies,  etc.,  1888-     (WiUiam  11).    Entwuif 

eines  Kriegsgewinnsteuergesetzes  nebst  Begriindung,  wie 
er  vom  Bimdesrate  beschlossen  worden  ist. 
[Berlin,  1916]  1  p.  l,  82 p.     32^^"^. 

^^~^^^  HJ4720.A6    1916 

521  Germany's  income  tax:  Suggested  modifications  criticised. 

Review  of  the  foreign  press:  The  economic  review,  Aua  27 
1920.     v.2:369.  ' 

522  Hombui^er,  Max.    Das  neue  Einkommensteuergesetz. 

Berlin,  Hermann  Sach,  1920.     48  p. 

523  L'impdt  sur  ie  revenu  en  Pnisse,  de  1892  a  1911. 

France.     Minist^re    des  finances.    Bulletin    de    statistique 
et  de  legislation  comparee,  June,  1912,  v.  71 :  762-763. 

HJ103.B7,v.71 

523a  Kuczynski,  Robert  Ren6.     Ein  Reichsfinanzprogramm  fur 

Tubingen,    Mohr,    1920,     vii,    66   p.    23^^.     {Recht    und 
btaat  m  Geschichte  und  Gegenwart  ...     17) 

Die  Groese  des  deutschen  Volkseinkommens:  p.  42-53. 
^^"^^^^  HJ1119.K9 

524  lippesches  Gesetz  uber  die  staatJiche  Einkommensteuer     Vom 

12.     Juni  1912.  * 

Finam-Archiv;  Zeitachriftfiir  das  gesamie  Finanzwesen,  191 A 

V.  31:  p.  419-U7.  HJ106.P4,v.3i 

525  Mayr,  Georg  von.    Reichseinkonmiensteuer  und  Verwandtes 

Internationale    Wochenschnft  filr    Wissenschift,   Kunst  und 
TechmJc,  Feb.  Id,  22,  1908,  v.  2:  215-224;  245-262. 

AP30.r7,v.2 

526  MoU  Bruno.     Zur  Geschichte  der  Vermogenssteuern 

Leipzig,  Duncker  <&  Humblot,  1911.     2  p.  Z.,  133  v      26^^ 
"literatur":  p.  [9H1.  [53J-57.  i^      ^       ^  V-     ^0     . 

^-^^  HJ2676.1C7 

527  MoU,  Walter.     Entetehung  und  Ziele  der  Einkommensbesteue- 

rung,  erne  rechtsgeschichtliche  und  rechtsvergleichende 
Untersuchung. 

Berlin,  C.  Heymann,  1911.     viii,  185  p.     23^"^"^. 

"Schriftenverzeichnis' *:  p.  [viil-viii 

^^515  ■  HJ4719.1C7 


72 


LIBRARY  OF   CONGRESS 


528  Noest.     Die  neuen  Reichsteuern. 

Berlin,  Industrieverlag  Spaeth  cfc  Linde,  [1919f] 

Pt.  I.  The  war  tax  on  excess  income  and  excess  profits. 

529  Prussia— Distribution  of  taxable  incomes  and  income  taxes. 

Economic  world.  Mar,  23,  1918,  n,  s.  v.  16:  415. 

HO8011.M3,n.s.v.l5 

530  Schneider,  D.    Verbindung  von  Einkommensteuer  imd  Ver- 

mogenssteuer  mit  Beriicksichtigung  der  Steuerreformfrage 
in  Wiirttemberg. 
Finanz-ArcUv,  1912,  v.  29:  70-111,  HJ106.F4,v.2© 

531  Stevens,  W.  S.     Frankfort-on-the-Main:  a  study  in  Prussian 

communal  finance. 
Quarterly  journal  of  economics,  Nov.  1912,  v,  27:  157-173. 

HBl.Qd,v.27 

632  Wilmowski,  B.  von.  Das  preussische  EinkommensteuergesetB 
vom  24.  Juni  1891  in  der  Fassimg  der  Abanderungsgesetze 
vom  19.  Juni  1906,  vom  18.  Juni  1907  und  vom  26. 
Mai  1909.  3.  Aufl. 
Breslau,  J,  V,  Kern  (M,  MiiUer)  1915.  xzmi,  375,  [1]  p. 
ind.  tables.     22^"^. 

20-17939 

533  Zimmermann,  Emil.     Das  Reichseinkommensteuergesetz  vom 
29  III.  1920  erlautert. 
Stuttgart,  J.  Hess,  1920,    55  p.    {Sammlung  deutscher  Steuer^ 
gesetze,  no,  13) 


GREAT  BRITAIN 

534  Allen,  J.  E.     Income  tax  problems. 

FoHnigMy  review,  May,  1920,  v.  113:  740-749. 


535 


Reformed  income  tax. 


FoHnigMy  review,  Feb.  1915,  v.  103:  341-347. 


AP4.F7,v.ll8 


AP4.P7,v.l03 


536  Bayne,  J.  Sloane.     Under  cloak  of  the  income-tax  act. 

Financial  review  of  reviews,  Apr.  1913,  v.  8:  17-24. 

H011.F7,v.8 

537  Bowley,  A.  D.     British  super-tax  and  the  distribution  of  income. 

Quarterly  journal  of  economics,  Feb.  1914,  v.  28:  255-268. 

HBl.a3,v.28 

538  Burns,  John.     Incomes  and  profits  under  the  budget. 

Financial  review  of  reviews,  June,  1920,  v.  15:  201-215. 

HGll.F7,v.l6 

539  Investors  and  income  tax. 

Financial  review  of  reviews,  Mar.  1920,  v.  15:  42-59. 

HGll.F7,v.l6 

540  Burrows,  Roland.    The  law  of  income  tax  relating  to  business 

profits.     2d  impression,  rev. 
London,  Sweet  <&    Maxwell,  limited  [etc,]  1915.     xviii,  129 
129A-129G,[131]-139,[l]p.     22^^. 

1^2608  SJ470S.A6B8 

541  The  new  income  tax  in  relation  to  the  war  &  business. 

London,  Newberry  and  Piclcering,  1915.    32  p.     21^*^ 

15-24470  HJ4707.B7 

542  Cadell,  H.  M.    Income-tax  collection  from  operatives. 

Economist  (London)  May  6,  1916,  v.  82:  824-825. 

Hail.E2,v.82 

543  Carter,  Q.  R.  and  H.  W.  Houghton.     Income  tax  on  wages 

by  quarterly  assessment. 
Economic  journal,  Mar.  1918,  v,  28:  30-42.         HBl.B3,v.28 

544  ChappeU,  P.  C.     Lessons  from  the  English  budget. 

Protectionist,  July,  1914,  v.  26: 153-154.        HF1760.P8  v.26 

7S 


■»<a'^%'."i  ^ti. 


74 


LIBRAEY  OF  CONGRESS 


545  Clark,  E.  C.     Income-tax  and  national  service. 

NineteentTi  century  and  after,  July,  1916,  v.  78:  88-85. 

AP4.N7,v.78 

546  Comstock,  Alzada.    British  income  tax  reform. 

American  economic  review.  Sept  1920,  v,  10:  488-506. 

HBl.E26,v.lO 

547  Proposals  for  the  taxation  of  wealth  in  Great  Britain. 

Journal  of  political  economy,  May,  1920,  v.  28:  399-406. 

HBl.J7,v.a8 

548  Cowcher,  W.  B.     Local  control  and  the  income  tax. 

Economic  journal,  June,  1911,  v.  21:  285-291.     HBl.E3,v.ai 

548a  Delimal,  J.    L'income  tax.     Son  f onctionnement— Les  raisons 
de  son  succes. 
Revue  politique  et  parlementaire,  Nov,  10yl913,v,  78:  245-257. 

H3.Il4,v.78 

549  DoweU,  Stephen.     The  acts  relatmg  to  the  income  tax.     8th 

ed.,  embodying  tKe  Income  tax  act,  1918,  &c.,  with  com- 
plete notes,  references,  and  decisions^  by  John  Edwin 
Piper. 

London,  ButterwoHh  <&  co.,  1919.     c  p.,  1  I.,  744,  US,  [1]  p 
21i^. 

20-4911  HJ4707.De    1916 

550  Edgeworth,  F.  Y.     British  incomes  and  property. 

Economic  journal,  Sept.  1916,  v.  26:  328-336. "    HBl.B3,v.a6 

550a  


Mathematical  formulae   and  the  Royal  commission 

on  the  income  tax. 
Economic  journal,  Sept.  1920,  v.  SO:  398-408.     hbi.E3,v.30 

550b  Emery,  George  F.     Income  tax  acts  as  they  affect  the  public. 
London,  E.  Wilson  [etc.]  1920.     xvi,  268  p.     25"^. 

21-2303  HJ4707.Ifi 

651  Fabian  research  department.    A  revolution  in  the  income 

tax:  a  study  prepared  in  the  Fabian  research  department. 
Westminster,  The  Fabian  society,  [1916]    51  p.     21^*^. 

"This  study  [was]  published  in  July  1916  in  the  volume  entitled 

'How  to  pay  for  the  war.' "  HJ1023  F8 

1&-20136  Rev.  HJ4707!f3 

• 

652  Farmers  and  the  income  tax. 

Ireland.     Dept.    of  agriculture    and    instruction.    Journal 
1920,  V.  20,  no.  2:  234-237,  S219.A3,v.ao 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  75 


553  Fry,  Wilfred  T.    Income  tax. 

.     London,  Fry  dh  Morrison  [1919] 
21i'^. 

20-9695 


S  p.  I.,  79  p.  ind.  tables. 


HJ4707.P92 


554  Gt.  Brit.  Mand  revenue  dept.  Excess  profits  duty.  State- 
ment respecting  i.  Proposals  as  to  valuation  of  stocks  • 
II.  Allowances  for  wear  and  tear,  depreciation  and 
obsolescence  of  assets. 
London  [Printed  by  Darling  and  son,  limited]  1917.  7  p. 
33i.^.     {[Parliament.     Papers  by  command]     Cd.  8623) 

17-24654  HJ4708.A6A5     1017 


555 


556 


557 


558 


559 


560 


561 


Income  tax.    Statement  respecting  allowances 

for  wear  and  tear  and  obsolescence  of  plant  and  machinery 

Lojidon,  H.   M.  Stationery  off.  [Darling  and  son,  limited, 

printers]  1918.     6  p.     33i^.     ([Parliament.    Papers  by 

command]     Cd.  9022)  ^   .      ^ 

^^"^^^^  HJ4708.A6A6    1918 


—  Laws,  statutes,  etc.     Finance  act,  1920. 
[London,  Eyre  cfc  Spotdswoode,  1920.]    52  p. 

Part  II.  Income  tax  [for  1920-21]:  p.  7-22. 

—  Laws,  statutes,  etc.,  1910-        (George  V)     Excess  profits 

duty  at  a  glance;  being  a  complete  chart  of  Part  iii   of 

the  Fmance  (no.  2)  act,  1915.    Comp.  by  W.  H.  Behrens. 

London,  Odhams  limited  [1916 'i]     sheet.     58h  x  58¥^  fold 
to  29^x15^,  ^     -^ 

^^^^^  HJ4708.AeA5    1015 

—  ParliamerU.     House   of  commons.     Finance   biU      De- 
bate    .May  11,  12,  July  5-7,  12-14,  16,  26-28,  1920 

'      ^      Parliamentary  debates,  v.  129,  no.  59,  col.  295-406,  no  "60 
col.  489-558;  v.  131,  no.  91-93,  col.  1063-1128,  1237-1239   1271* 

98.  2436-2576,  no.  100:  2793-2884;  vol.  132,  no.  106:  1025-1174- 
no.  107:  1241-1363;  no.  108:  1469-1533.)  jsqi  uQ2 


Royal  commission  on  the  income  tax.     Reoort. 


Loi^on,  H   M.  Stationery  off.,  1920.     186  p.     (Parliament 
Papers  by  command.     Omd.  615) 


,  .    First-seventh  instalment  of  the  minutes  of  evi- 

dence with  appendices,  and  Index. 

LoT^on,  H  M.  Stationery  off.,  1919-1920.    8  v.    (Parliament 
Papers  by  command.     Cmd.  288,  1-8.)     HJ4707  A2    1919 


Minutes  of  evidence  [appendices  and  index] 


London,  H.  M.  Stationery  off.,  1920.     3  v. 


76 


LIBRARY  OF  CONGRESS 


562  Gully,  Harry  James.     Income  tax  up  to  date,  including  an  ex- 

planation of  the  excess  profits  duty,  rules  and  regulations 
for  the  current  income  tax  year  (1916-17)  with  a  table 
showing  what  you  must  pay.     Rev.  and  enl.     [Special 
"Daily  mail  ed.     60th  thousand] 
London/' The  Daily  mairU 917  ^    20  yAnd.  tables.    21\^, 

17-18600  HJ4707.O8 

563  Haig,  R.  M.     British  experience  with  excess  profits  taxation. 

American  economic  review,  v,  10,  Mar.  1920,  suppl:  I-I4, 

HBl.E26,v.lO 


563  a 


and 


George  E.  Holmes.  The  taxation  of  excess, 
profits  m  Great  Britain;  a  study  of  the  British  excess 
profits  duty  in  relation  to  the  problem  of  excess  profits 
taxation  in  the  United  States.  A  report  prepared  for 
the  Committee  on  war  finance  of  the  American  economic 
association. 

New  Haven,  Conn.,  American  economic  association  [1920] 
244  V'  {American  economic  review,  Dec,  1920,  v.  10, 
''^^'Jhy^f^V'P^rmnt,)  HB 1  .E2e,v.  1 0 


Ca  21-^8 


HJ4708.A6H3 


564  Harrison,  Edward  Richard.  A  digest  and  index  of  the  ofiicial 
Reports  of  tax  cases  (income  tax,  inhabited  house  duty, 
and  corporation  duty),  being  a  judicial  dictionary  of  tax 
law.     2d  ed.,  rev.  and  considerably  enl. 

Lordon  [eU.]  BuUerwoHh  <Sb  co.,  1914.     3  p.  l,  [v]-xxviii,  60L 
[1]  p.    22<''^. 
15-4923 

665  Harzendorf ,  Friedrich  W.     Die  Einkommensteuer  in  England. 
Leipzig,  Drucl  von  J.  B.  Hirschfeld  (A.  Pries)  1914.    vi,  20» 
p.,  1  I.     23i^'^. 

"Separatabdmck  von  Erganzungsheft  48  zur  Zeitschrift  fur  die 

gesammte  Staatswiesenschaft." 
"Quellen:"  p.  197-202. 
1^7832  HJ4707.H8 

566  Hobson,  John  A.     Reconstruction  of  the  income  tax. 

Nineteenth  century  and  after,  Mar.  1914,  v.  76:  644-€56. 

AP4.N7,v.75 

567  Taxation  in  the  new  state. 

London,  Methuen  <&  co.  ltd.  [1919]     xii,  254  P-,  1  I.     19^'"'^. 
2^^^^  HJ2619.He 

568  Hopgood,  H.  B.     Death  duties  and  income-tax. 

Nineteenth  century  arid  afUr,  Jan.  1916,  v.  79:  220-224. 

AP4.N7,v.7Q 


r 


LIST  OF  RECENT  REFERENCES   ON  THE   INCOME  TAX  77 

569  How  the  British  government  levies  the  income  tax  upon  the 

farmer. 

Economic  world,  Jan.  27,  1918,  n,  8.  v.  15:  126-127. 

570  The  income  tax. 

New  statesman,  Oct.  9,  1915,  v.  6:5-6.    .  AP4.N64  v.6 

571  The  income  tax. 

New  statesman,  Apr.  1,  1916,  v.  6:  609-611,       AP4.N64  v.6 

572  Income  tax  deductions  from  interest. 

Accountant's  magazine,  Dec.  1915,  v.  19:  574-578. 

572a  Inhulsen,  C.  H.  P.     Die  Frage  weiterer  Abstufung  der  en- 

glischen  Einkommensteuer  und  Unterscheidung  zwischen 

dem  erarbeitete  und  dem  nichterarbeiteten  Einkommen. 

Finanz-Archiv,   v.  24,  p.   195-201,     StvUgaH  und  BerUn, 

^^^'  HJ106.F4,v.24 

573  Investigation  of  the  British  income  and  excess  profits  taxes  by 

a  Royal  commission. 
National  tax  association.     Bulletin,  June,  1919,  v.  4:  235-237. 

HJ2240.N313,v.4 

574  Jarvis,  Thomas  C.     Income  tax;  a  concise  exposition  of  the 

law  and  practice  thereof:  with  instructions  as  to  filling 
up  and  returning  the  necessary  forms,  to  which  is  pre- 
fixed a  short  thesis  on  du-ect  and  indirect  taxation,  with 
forms. 

London,  E.  Wilson,  1912.    xxxii,  225  p.    25^^. 

13-12385 

575  Jdze,  Gaston.     La  loi  anglaise  sur  le  recouvrement  provisoire 

des  impots.     Provisional  collection  of  taxes  act,  1913. 
Revue  de  science  et  de  legislation  Jinanderes,  Apr. -June,  1913, 
v,  11:  217-240.  HJ103.R4,v.ll 

576  Kennan,  Kossuth  K.     Supertax  and  coUection  at  source  in 

English  income  tax  law. 
National  tax  association.     Bulletin,  Apr.  1916,  v.  1:  74-75. 

HJ2240.N313,v.l 

576a  Knoop,  D.     Royal  commission  on  the  income  tax. 

Economic  journal,  June,  1920,  v.  30:  260-271.     HBlJE3,v.30 

577  Langdon,  Adolph  M.     The  excess  profits  duty  and  the  excess 

mmeral  rights  duty  (the  Finance  (no.  2)  act,  1915;  part 
III.,  the  Finance  act,  1916,  part  in.,  and  the  Finance  act 
1917,  part  iii.).     3d  ed. 
London,  Stevens  c&  Haynes,  1918.     viii,  128  p.     21*^. 

1^"^^^  HJ4707.L3     1918 


»"  iw!iii;|pi|i||gi!i|i> 


78 


LIBRARY  OF  CONGRESS 


578  Lawren«3e5ir  Alexander  W.    The  income  tax  m  England 
OvMooJc,  May  17,  WIS,  v.  104:  99-100.  aps  08  v  lo* 

579  Leemto^  P.  B.  Income-tax;  how  to  make  the  return  and  pre- 
pare accounts  m  support,  how  to  recover  excess  paid,  or 
obtam  reduction,  with  appendix  of  settled  cases. 

London,  E.  WiUon,  1912.    xii,  IAS  p.    mem 

12-24695  ^  „■ 

ar4707.I,4    isia 

580  Mcliatock    Wmiam.    Income  tax  [Preparation  of  return,] 
^cc^^^nf,  m^azine,    Nov.-Dec.   1915,   v.  19:  m^Tl] 

581  Montgomery  Robert  M.a„^wmiam  Allen.    Excess  profit. 

^^^IJ^^^"^""^^  <^  CO.,  1916.    x,74,9,[l]p.    S2^, 

HJ4708.AeM7 

582  Peloubet,M.E.     Operation  of  the  British  excess  profits  duty  law. 
Joumul  of  accountancy,  Jan,  1919,  v.  27:  17-22. 

HP6601.J7,v  27 
582a  Pigou,  A.  C.     Co-operative  societies  and  the  income  tax. 

iLconomic  jourruil,  June,  1920,  v.  30:  156-162.     HBl.E3,v.30 

583  Plea  for  higher  income-tax. 

Contemporary  review,  Jan,  1918,  v.  113:  35-39, 

AP4.C7,v.ll3 
ta^^^""^^  ""^  ^^^  ^^^""^  commission  on  the  British  income 
Quarterly  journal  of  economics,  Aug,  1920,  v,  34:  607-625, 

HBl.Q3,y.34 

585  Plehn,  Carl  C.    Recent  investigation  of  the  operation  of  the 

mcome  tax  m  Great  Britain. 
Economic  world,  May  8,  1920,  n.  s.  v.  19:  663-666. 

HG8011.M3,n.B.v.l9 

586  Pratt    John  Tidd      Pratt  and  Redman's  Income  tax  law 

musfrrH*"^^?  ""^  *^'  ^""""^  **"  ^•'t^'  -'th  decisions,' 
Illustration  and  explanatory  notes,  and  a  chapter  on 

excess  profits  duty.     9th  ed.,  by  Joseph  Haworth  Redman 
Lond<n.  B^erwoHh  &  co.,  1916.    xhrn,  II4,  114A-n4B 
115-418,  50  p,     20^"^.  ^   ' 

16-15631 

587  Bedemption  of  tithe  rent  charge:  the  tithe  act,  1918-income 

tax  habihtj  of  landowner  and  tithe  ovmer 

^^.'f..^^^^^^  Journal; July,  1920,  V, 

41.  386-388,  S3.27,v.G7 


584 


LIST  OF  RECENT  REFERENCES  ON  THE  INCOME  TAX  79 

588  Robertson,  Thomas.    British  income  tax  as  it  affects  the 

business  man. 

National  tax  association.    Bulletin,  Oct.  1916,  v.  2:  7-11. 

HJ2240.N313,v.3 

589  Sanders,  WiUiam.    The  law  and  practice  of  excess  profits 

duty.     2d  ed. 
London,  Gee  <&  co.  ltd.,  1918.    xi,  [1],  276  p,     18^^. 

18-11389  HJ4708.AeS3     1918 


590 


The  practice  of  income  tax  relief. 


Financial  review  of  reviews,  June,  1915,  v.  10:  185-192. 

HGll.P7,v.l0 

591  Scott,  WiUiam  Robert.    Economic  problems  of  peace  after 

war.  (Second  series.)  The  W.  Stanley  Jevons  lectures 
at  University  college,  London,  in  1918. 

Cambridge  [Eng.]  The   University  press,  1918.  xii    139  v 

22^^^,  '          ^' 
See  Index  Taxes:  Income  tax:  p   139 

^^^^^^  HC56.S45 

592  Snelling,    Walter   Edward.     Coal   mines   excess   payments 

guarantee  payments  and  levies  for  closed  mines  (incor- 
poratmg  statements  of  the  relevant  Excess  profits  duty 
law). 

Lordm,  New  Yorl  [etc.]  Sir  I.  Pitman  <&  sons,  ltd   [1918] 
via,  176  p.     22i<^, 

^^^^^^  HJ4708.A6S6 

593  


594 


—  Excess  profits  (including  excess  mineral  rights)  duty 
and  levies  under  the  munitions  of  war  acts,  incorporating 
the  provisions  of  the  income  tax  acts  made  applicable 
by  statute  and  by  regulation,  also  the  regulations  of  the 
commissioners  of  inland  revenue  and  of  the  minister  of 
munitions.    4th  ed.,  rev.  and  enl. 

London,  New  York,  [etc]  Sir  I,  Pitman  <&  sons,  ltd   [1918] 
xix,422p.     22 '^. 

^^^^^^  HJ4708.A6S6    1918 


—  Income  tax  and  super  tax  law  and  cases;  with  an  anal- 
ysis of  the  schedules,  guide  to  income  tax  law,  and  notes 
on  land  tajc;  a  practical  exposition  of  the  law  for  the  use 
of  income  tax  officials,  sohcitors,  accountants,  and  busi- 
ness men  generally.     3d  ed.,  rev.  and  enl. 

London,  New  Yorlc  [etc,]  Sir  I.  Pitman  and  sons,  ltd.  [1918] 
xxviii,444p.     22"^. 

^^^^^^^  HJ4707.S62     1918 


4^ 


80 


LIBRARY   OF   CONGRESS 


595  SneUing  Walter  Edward.  Income  tax  and  super-tax  practice, 
including  a  dictionary  of  income  tax,  specimen  returns 
etc,  etc,  for  the  use  of  professional  and  business  men! 
accountants,  householders,  etc.  2d  ed,  rev.  and  enl 
LoTidon,  New  YorJc  [etc]  Sir  I,  Pitman  <&  sons,  ltd,  [1918]  jnx, 
467  p.    forms.     22'''^. 

^^^^^^  HJ4707.S63     1018 


596 


comp.  Income  tax  tables  and  guide  to  the  deduction  of 
tax  from  dividends,  interest,  ground  rents,  etc.,  for  the 
use  of  secretaries,  accountants,  commercial  houses,  and 
all  concerned  m  the  payment  of  income  tax  and  super- 
tax.    2d  ed.,  rev.  and  enl. 

London,  New  Yorlc  [etc.]  Sir  I.  Pitman  db  sons,  ltd.  [1916] 
m%,  212,  [1]  p.     22<=^.  ^ 

A16-1386 

597  Spicer  Ernest  E.  and  Ernest  C.  Pegler.    The  Excess  profits 

duty  and  profits  of  controlled  establishments.     4th  ed 
rev.  and  enl.  *' 

^^"^^^^^  Hjr4708.AeS7     19  IS 

598  Stamp,  Josiah  Charles.    British  incomes  and  property:  the 

application  of  official  statistics  to  economic  problems 
London,  P.  S.  King  cfc  son,  ltd.,  1920.  x^,  [7],  543  p 
mcl.  tables,  diagrs.  22^-^.  {Studies  in  economics  aid 
political  science;  no.  1,7  in  the  series  of  monographs  by  writ- 
ers connected  with  the  London  school  of  economics  aiid 
political  science) 

The  income  tax  as  a  whole:  p.  274-338.     See  also  Index 
^^-^^^  HJ4707.S7     1930 

599  StegrgaU,  J.  E.  A.     Graduation  of  income  tax. 

Economic  journal,  Mar.  1915,  v.  25:  136-141.      HBl.E3,v.2ft 

600  Stopes  Marie  C.    The  income  tax  as  a  penaliser  of  marria-e 

English  review,  Aug.  1913,  v.  15:  I46-I49.        ap4.E623,v!i5 

600a  SuUey,  PhiUp.     Your  income  tax:  a  clear  and  simple  guide 

with  hints  on  exemptions,  abatements,  etc.,  invaluable 

for  busmess  men,   professional  men,   investors  and   aJl 

taxpayers. 

London,  Thomas  Nelson  <Sc  sons,  1920.     256  p. 

601  Sutcliffe,  Richard  Joseph.     Excess  profits  duty  and  the  cases 
decided  thereon. 
London,  Stevens  and  sons,  limited,  1919.    sn   168  v     22cm 
'^''''  '   HJ4V08.A6S8 


LIST  OF  RECENT  REFERENCES   ON   THE   INCOME   TAX  81 

602  ToUey,  Charles  Henry,  comp.  Income  tax,  excess  profits 
duty,  super-tax,  &c.  Chart  of  rates,  allowances  &  abate- 
ments for  1919-1920  and  fifteen  previous  years,  setting 
out  the  numerous  legislative  alterations  in  recent  years, 
up  to  and  including  the  Consolidated  income  tax  act,' 
1918,  and  the  Finance  act,  1919. 
[London]  Waterlow  and  sons  limited  [1919]  sheet.  31  x  59^^ 
{fold,  to  31  X  15^"^)  HJ4707.T7     1919 

Supplement  to  "The  complete  income  tax  chart"  (4th 
ed.)    Synopsis  of  excess  profits  duty  sections  of  finance 
acts,  1915  (no.  2),  1916,  1917,  1918  &  1919. 
London,   Waterlow  cfc  sons  limited  [1919]     sheet.     31  x  29^"^ 
{fold,  to  31  X  i4i^"») 

20-940-1  HJ4707.T7     1919     Suppl. 

603  Underhay,  Frank  J.     Income  tax;  a  summary  of  the  law  of 
income  tax,  supertax,  and  excess  profits  duty  under  the 
Finance  acts  1915. 
London  [etc.]  Ward,  LocJc  <&  co.,  limited,  1916.     192  v  Wl^m 

1^24914  HJ4707!lT6 


604 


—     Income  tax;  a  summary  of  the  law  of  income  tax 
supertax  and  excess  profits  duty.     New  ed.  ' 

London  and  Melbourne,    Ward,  Lock  cfc   co.,  limited.  1920. 
331  p.     /pcm 

20-12485  HJ4707.U6     1920 


605  Universal  income  tax. 

Spectator,  Dec.  11,  1915,  v.  115:  819-820. 


AP4.S7,v.ll6 


606  The  War  finance  acts  of  1914  to  1917.    An  annotated  reprint  of 

income  tax  provisions  of  the  new  acts.     2d  ed.    By  the 
income  tax  expert  of  'The  Accountant." 
London,  Gee  db  co.  {publishers)  1918.    viii,  187,  [1]  p.     18\^. 
19-12939  HJ4707.P63 

607  White,  Douglas.     Reform  of  income-tax  and  estate-duty. 

Economic  journal,  Sept.  1911,  v.  21:  371-386.     hbi.E4,t.21 

608  WilUams,  W.  M.  J.     Le  projet  de  finance  Britannique  (1920). 

Journal  des  economistes,  Juty,  1920,  6,  sir.  t.  67:  17-28. 
21232°— 21        fl  HB3.J8,64ier.t.67 


GREAT  BRITAIN:  COLONIES 

609  Australian  federal  income-tax. 

Economist  (London)^  Oct,  16,  1915,  v.  81:  688-589, 

HGll.E2,v.81 

610  Barnes,  Walter  J.     Income  tax  practice  in  South  Africa. 

Johannesburg  and  Capetovm,  Hortors  limited,  1919,     xsyviii, 
291  jp.    fold.  tab.     25'^^. 

20-7935  HJ4782.B8 

611  Breadner,  R.  W.    The  Canadian  business  profits  and  income 

war  tax  acts. 
National  tax  association.    Bulletin,  Jan.-Peb.  1919,  v,  4' 
93-97;  116^119,  lua240.N8l3,v.i 

612  Canada — Financing  the  war. 

Queen's  quarterly,  Oct.  1917,  v,  25:  214-219.         AP5.Q3,v.95 

613  Canada — Income  tax  for  individuals  and  corporations. 

Economic  world,  Jan.  19,  1918,  n.  s.  v,  15:  91. 

HO8011.M3,n.8.v.l8 

614  Donley,  L.  S.     The  possibility  of  the  restrictive  application  of 

the  income  tax  principles  to  a  municipal  business  tax 
[Winnipeg,  Manitoba,  Canada] 

{In  National  tax  association.    Proceedings,  1917.     New  Haven, 
Conn,  1918.    p.  102-107.)  HJ2240.N3     1917 

615  Button,  Frederick.     Double  income-tax  within  the  Empire. 

Empire  review,  Jan.  1918,  v.  31:  552-558.         DA10.B6  v.31 
Protest  against  duplication  of  income  tax. 

616  Minnis,  S.  E.    The  income  taxes  of  the  self-governing  domin- 

ions. 

Society  oj  comparative  legislation.     Journal,  Jan.  1916,  v.  16: 
^0-53,  JA29.S7,v.l8 

617  Park,  A.  D.     Rural  income-tax. 

Journal  of  agriculture  of  New  Zealand,   May,  1919,  v   18- 
288-293, 

618  Pontifex,  Bryan.    Canadian  income  tax;  the  Income  war  tax 

act,  1917;  with  explanations  by  the  minister  of  finance 
(as  reported  in  Hansard)  and  instructions  of  Finance 
department,  table  of  tax  payable  by  individuals  and 
companies,  fully  indexed. 

Toronto,    The    CarsweU    company]   limited    I1918f]     ix,   4$ 
[2]  p.     23^"^. 

19-16573  HJ4661.P0 


LIST  OF  RECENT  REFERENCES  ON   THE  INCOME  TAX  83 

619  Poulin,  B.  P.     Assessment  of  income  of  member  of  federal 

Parliament  [Canada] 
Municipal  worU,  Sept  1912,  v,  22:  217-220,    js39.M78,v.23 

620  Royal  bank  of  Canada.     Digest  of  the  Income  war  tax  act, 

Canada,  1917,  and  amending  acts   1918  and   1919;  with 
the  compliments  of  the  Royal  bank  of  Canada. 
[Montreal,   The   Financial  times  press]   1919.     19  v     2  1 

19-17490  TrT>i«/»,  T.O 

HJ4661.B6 

621  South  Africa.     Income  tax  office.    Report. 

Gape  Town,  1915,     12  p.    33^"". 

Report  on  the  working  of  the  Income  tax  act,  1914,  for  the  year 
ended  30th  June,  1915. 

622  Wade,  C.  G.     Why  should  the  dominions  pay  a  double  war 

tax? 

Nineteenth  century  and  after,  June,  1918,  v,  83:  1303-1318% 

AP4.N7,v.83 

623  Yield  of  Canada's  income  tax. 

Economic  world,  Mar.  1,  1919,  n,  s,  v.  17:  307, 

HO8011.M3,n.8.,v.l7 

624  Young,  P.  W.    An  unperial  taxation  problem  [^'Double  income 

tax''  question] 
United  empire,  Mar,  1916,  n.  s.  v.  7:  223-234. 

JV12.B56,n.sv.7 


i] 


ITALY 

625  Bonomi,  Ivanoe.     L^mposta  progressiba  suU'entrata  in  Italia. 

Nuova  antologia,  Apr.  16,  1912,  5th  ser.,  v.  lo8:  648-661. 

AP37.N8,6th  ser..v.l6S 

626  Clementini,    Paolo.     Le    leggi    suUa    imposta    di    ricchezza 

mobile;   commento    deiravv.    Paolo   Clementini    (1864- 
1895);  rifuso  e  proseguito  (1896-1916).     3.  ed. 
Torino  [etc.]    Unione  tipograjico-editrice  torinese,   1916-18. 
3  V.     2Jf'^. 
18-22100 

627  lia,  Antonio.     Imposta  sui  sopra-profitti  di  guerra;  commento 

al  testo  unico  19  novembre  1916,  n.  1563  ed  al  decreto 
ministeriale  15  gennaio  1916,  con  note  al  provvedimenti 
sulla  distribuzione  dei  dividendi  e  suUa  industriamarittima 
in  rapporto  all'imposta.  2.  ed.  rifatta. 
Napoli,  E.  Pietrocola,  successore  P.  A.  Molina,  1917.  171 
{%.  e.  271 )  p.     1 7^'"^.     (Bihlioteca  legale  n.  1 584a) 

18-14833  HJ4729.A6La 

628  The  limitations  of  dividends  and  taxation  of  war  profits. 

Economist  (London)  Nov.  25,  1916,  v.  83:  1000-1001. 

HGll.E2,v.83 

629  Perdrieux,  Pierre.     Les  fraudes  dans  rimp6t  italien  sur  les 

revenus  de  la  richesse  mobili^re;  enqu^te  communiqu6e 
h.  la  Society  de  legislation  compar^e,  dans  la  stance  du 
24  f^vrier  1909.     fid.  remani^e  et  augm. 
Paris,  G.  Roustan,  1910.     1  p.  I.,  [5]-55,  [1]  p.     25*^. 

11-13044  HJ4728.P5 

630  Taxes  in  a  tariiT-reformed  country. 

Nation  (London)  Nov.  1, 1913,  v.  14:  201-202.  ap4.n15,v.14 

84 


t. 


MISCELLANEOUS 

631  Anderson,  N.  L.     Danish  income  taxes. 

V,  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  Apr,  2,  1918,  no,  77:  26-27.  HCi.Bi98,l918,no.77 

632  Barrett,  R.  S.     Proposed  Argentine  income  tax. 

V.  S.  Bureau  oj foreign  and  domestic  commerce.     Commerce 
reports,  Nov.  12, 1918,  no.  266:  586-587. 

HCl,R198,1918,no.266 

633  Damste,  J.  Sinninghe.     De  wet  op  de  inkomstenbelastig. 

ZwoUi,  W.  Tjeenk  Willing,  1920. 


634  Details  of  the  Russian  income  tax. 

Annalist,  Sept.  11,  1916,  v.  8:  329. 


Hai.NG  ▼.a 


635  Difficulties  with  the  Russian  income  tax. 

Economic  world,  Nov.  24,  1917,  n.  s.  v.  14:  739. 

HG8011.M3,n.B.  V.14 

636  Economist  (London)  [Editorial].     The  income-tax  in  Japan. 

Economist  (London),  Apr.  19,  1913,  v.  76:  925-926. 

HGll.B2,v.7e 

637  Hungary.     Laws,  statutes,  etc.    Ungarisches  Gesetz  fiber  die 

Einkommensteuer  vom  11.  April  1909/8.  August  1912. 
FinanZ'Atchiv,  1913,  v.  30:  291-322.  HJl06.P4,v.30 

638  Instituts  Solvay,  Brussels.     Institut  de  sociologie,     L'impdt  sur 

les  benefices  de  guerre. 
Bruxelles,  Paris,  J.  Lebegue  &  c^,  1919.    4  p.  l,  158  p., 
24^^"^.     (Its  Travaux  des  groupes  d'etudes  de  la  reconsti- 
tution  nationals  [1]) 

Annexes:  L'impot  sur  les  b^n^fices  de  guerre  k  1' Stranger,  par 
B.  S.  Chlepner. 
20-^667  HJ4734.A6I6 

639  Lauwick,  M.     La  r^forme  financi^re  en  Russie. 

Journal  des  economistes,  Apr.  1916,  6.  sir.  t.  50:  32-47. 

HB3.J8,6.s6r.t.60 

640  New  direct  taxes  in  Finland. 

Review  oj  the  Joreign  press:  The  economic  review,  June  23, 
1920,  v.  2:  159. 

Rate  of  income  tax  from  10,000  to  1,000,000  F.Mk. 


^~''""^^' ' •Juttifchi 


86 


LIBRARY  OF  CONGRESS 


641  New  income  tax  proposed  for  Argentina. 
Americas,  Oct.  1918,  v.  6:  20-21. 


HPl.A7,v.5 


642  New  taxation  in  Austria':  The  income  tax. 

Review  of  the  foreign  'press:  TTie  econorrdc  review,  Aua   27 
1920,  V.  2:  368.  '        y-  *'i 

643  New  taxation  in  Norway. 

Review  oj  the  foreign  press:  The  economic  review,  July  28 
1920,  V.  2:  258.  ^      ' 

Contains  rate  per  cent  on  incomes  from   Kr.   5,000  to   over 
1,000,000. 

644  Norwegian  income  tax  statistics,  1919-20. 

Review  of  the  foreign  press:  The  economic  review,  Apr    lA 
1920,  v.l:  67 4.  i"  -  '^y 

645  Ott,  Mtz.     Die  Vermogens-  und  Einkommens-steuer  in  der 

bchweiz;  Orientierung  fur  Steuerpflichtige. 
Zurich,  Orell  Fussli,  1914.    279  p     23^^^ 

"^^  '  '  =73563.08 

646  Busaian  industrial  and  income  tax. 

V.  S.   Bureau   of  foreign  and  domestic  commerce.     Comr 
m£rce  reports,  Aug.  17, 1917,  no.  192:  634-638. 

HCl.K198,1917,iio.l9ft 

647  The  Spanish  tax  on  earned  income. 

Review  of  the  foreign  press;  The  economic  review.  Nov   12 
1920,  V.  3:  12.  ' 

648  Weddell,  Alexander.     Greek  income  tax. 

V.  S.  Bureau  of  foreign  and  domestic  commerce.     Commerce 
reports,  May  28, 1920,  no.  126: 1213-1215. 

649  Xield  of  the  Greek  excess-profits  tax. 

Economic  world,  Nov.  16,  1918,  n.  s.  v.  16:  703. 

HO8011.M3,n.8.v.l« 


AUTHOR   INDEX 

{Numbers  refer  to  items,  not  to  pages.] 


Ackerly,  Dana  T 199 

Adams,  Thomaa  S */.'  i]  '^^  eia, 

217,301,327,427^0 
Advisory     council     of    real    estate 

interests 93 

Affelder,  William  M.V ".*.'.* .*.".* 24 

Almond,  E **-!!!  444,445 

Alabama.    Laws,  statutes,  etc.  '351 

^^r^l,^ • 534,535 

-^"en,  N 204 

Allen,  William ggj 

American   bar  association   C^V  on 
taxation g^ 

American  com.  on  war  finance,  N.  Y     26 

American  paper  and  pulp  assoc....  27 

Amieux,  Alphonse 44^ 

Anderson,  N.  L »....!..."..,"  531 

Andrieu,  Edouard ." 4^9 

Baar,  Arnold  R 7=  ^^ 

Bailey,  J.  W  ^^"^ 

Baliantine 


N08. 

4 

330 


Brooks,  Sydney 

Brown,  A.  O '......' 

Brown  brothers  &  co \\\        32^33 

Bruahaber,  Frank  R 

Buck,  L. ..  


113 
514 


295 
61a 
499 


610 
632 
262 
29 
447 


A.  A 

Ballot,  Joseph * 

Bankers  trust  company,  N.Y  ^28 

Barnes,  Walter  J 

Barrett,  R.  S 

Barth,  C.  G ........' 

Batdorf,  John  W.. ...... ..''.*..... 

Battut,  Am4d^ 

Bavaria.    Laws,  statutes,  etc...  512 

Bayne,  J.  Sloane 536 

Beale,  Truxtun ,=9 

Bizzell,  William  B. . . .  .'.'".'.".* g 

Black,  HenryO !..!  31  227  329 

Blakey,  Roy  G 188, 195, 202,'  209,'  222 

Bocquet,  L 

Bonisch 

Bpgart,  Ernest  L .//, 

Bond,  Frederick  D ......... 

Bond,  Henry  H *    3^ 

Bonomi,  Ivanoe 

Bougault,  Paul 

Bowley,  A.  D 

Boyle,  John 

Brach,  Henry 

Breadner,  R.  W 611 

Brooklyn  daily  eagle 375 


Bullock,  Charles  J...  90,  233,  33lV356-358 

Bunn,  ChntonO 420 

Bums,  John .'.'.'.'.*.'.'::  *538, 539 

Burroughs,  A.  H 425 

Burrows,  J.  A 323 

Burrows,  Roland .'.*.*.'.'.'."  540,  541 

^•'^•I- 314 

Cadell,H.M ^ 

Cairns,  W ""  ^^ 

California.    State  tax  com.  332 

Campbell,J.O ;::'298,300 

Carter,  G.R '  ^^ 

Cavanaugh,  H.  B *"""*  ^84 

Certified  audit  Co.    Newark,  n' J,, [    34 


448 
513 
3 
160 
355 
625 
449 
537 
163 
41 


36 

451 

37 

38 

326 


Chamberlain,  Lawrence..    '  170 

Chappell,F.C .*; 5^ 

Chenery,  C.T "^266 

Clabaugh,  William *      35 

Clark,  Charles  E qi«  qiq 

Clark,  E.C I :.::::::.' ^ 

Clementini,  Paolo. .  go^ 

CoflJeld  &  Herdrich '.'.'.'.'.'.'.'..'/' 

Cohen,  Edouard 

Cohen,  Morris  D 

CoUins,  M.  C.  L 

Colver,  W.B 

Combat,  F.  J. . . . .';;;;;::;::::;  '^i  m 

U)mmerce  clearing  house 39 

Commercial  audit  co.,  Austin,  T^"    40 

Comstock,  Alzada 333,546,547 

Conlin,JohnA 4^ 

Corporation  trust  company. . .  42, 42a  377 

Cortelyou,  George  B '_    '       '95 

Corwin,  E.  S *  * ' 3^9 

Cowcher,  W.  B ..........*."  543 

Cox,  H.  Bertram 

Cranch,  R.  C [[     

Craven,  Bruce ]  ] 

Creveling,  G.  F 2^ 

^i«8ey,  T ^^322  325 

Cuccia,  Francis  P. . . .  ' 


5 

276 

43 


44 


87 


MMMlfi 


■""S?" 


88 


UBRAKY  OF  CONGRESS 


Nos. 

Damste,  J.  Sinninghe 633 

Davenport,  F.  M 375 

Davenport,  H.J 266 

Delahaye-Boug^re,    Dominique    Ju- 
lien 455 

Delaware.    Laws,  statutes,  etc 352 

Delimal,  J 548a 

Delombre,  Paul 457 

Dembowski,  Wilhelm 515 

De  Pue,  James  H 45 

Devoe,  William  B 170 

Dewavrin,  Maurice 256 

Dietzel,  Heinrich 6, 516 

Dix,  John  A 153 

Domergue,  Jules 458, 459 

Donley,  L.  S 614 

Dowell,  Stephen 549 

Drysdale,  Robert  M 247 

Dumesnil,  Jacques  Louis 470, 471 

Dumont,  Charles 474 

Dutton,  Frederick 615 

Dyer,  H.  Chouteau 183 

Edgar,  Maxwell 189 

Edgeworth,  F.  Y 7, 550,  550a 

Edwards,  W.  H 268 

Eisner,  Mark 45a,  239 

Emery,  George  F 550b 

Endelman,  Edward 46 

Engberg,  S.  C 296 

Equitable   trust   company   of   New 

York 47,378,379 

Erler,  Frdr 517 

Evans,  R.  T 297 

Everett,  R.  0 43 

Eversfield,  CD 41 

Eynem,  R 515 

I^bian  research  dept 551 

Fairchild,  Fred  R 308 

Falck,  Etienne 461, 462 

Falkner,  Roland  P 210, 212 

Federal  tax  manual 43 

Femald,  Charles  B 463 

Fernald,  H.  B 252 

Field,  F.T .....v.  61a 

Fillebrown,  Charles  B g 

Finlay,  W.  B 200 

Fisher,  Irving 232 

Foote,  Allen  R 334 

Foote,  Henry  M 49 

Foster,  Roger 50 

France.    Assemblie  nationale,  1871- 

Senat 464,465 

Chambre  des  dipuUs 466-471  | 


France.     Commission  superieure  sur 

les  benefices  de  guerre 472 

Laws,  statutes,  etc 473-476 

Fr^dault,  F^lix 477 

Friday,  Da\  id 2<J9 

Frost,  Thomas  G 51,228 

Fry,  Wilfred  T 553 

Gallagher,  Robert I85 

Germany.     Laws,  statutes,  etc 520 

Girault,  Arthur 479 

Godridge,  Primus  E 41 

Goodman,  R.  B 278 

Gordon,  Thurlow  M 107 

Gower,  W.  B £59 

Granval,  Edouard 499 

Grassham,  C.  C 52 

Gt.  Brit.     Foreign  office 9 

Inland  revenue  dept 554,  555 

Laws,  statutes,  etc 556,  557 

Parliament.    House  of  commons . .  558 

Royal  commission  on  the  iruxyme 

f^ 559-5«l 

Gregory,  M 194 

Guaranty    trust    company    of    New 

York 53-61,380,381 

Gully,  Harry  J 5^2 

Guyot,  Yves 4^1 

Hackett,  Frank  W ]**  216 

Hackmann,  Geor«e  E 371 

Haig,  Robert  M 61a,  563,  563a 

Hamilton,  George 41 

Haristoy,  Just 451,482,483 

Harris,  Forbes  &  co.,  Neiv  York 382 

Harrison,  Edward  R 554 

Harvey,  Richard  S £57 

Harzendorf ,  Friedrich  W 665 

Haugen,  Nils  P 431 

Hawaii  (Ter.)  Laws,  statutes,  etc 442 

Helms,  Birch 18O 

Hemphill,  Alexander  J 95 

Henderson,  Elias  H 62  63 

Henry,  Paul 434 

Herrmann,  Friedrich  K. .  10 

Hill,  J.  W '.'.'.['.'.'.'.  287 

Hill,  Joseph  A jgl 

Hinman,  George  E 335 

Hobson,  John  A 566,  567 

Holcomb,  Alfred  E 64,  265 

Holmes,  George  E. .  61a,  65,  238,  264,  563a 

Homburger,  Max 522 

Hopgood,  H.  B 56g 

Houghton,  H.  W 543 

Houpin,  Charles ,, 435 


4 


AUTHOR  INDEX 


't  9 


Nos. 

Houston,  David  F 302 

Hubbard,  Harry 304 

Hubbell,  Charles  H 66-68 

Hughes,  Paul  H 69 

Hull,  Cordell 70, 107 

Hungary.    Laivs,  statutes,  etc 637 

Inhulsen,  C.  H.  P 572a 

Instituts  Solvay,  Brussels 638 

Intercollegiate  debates 71 

Internal-revenue  review 7ia 

Irving  national  bank,  New  York. .  72,  383 

James,  A.  E 326d 

Jarvis,  Thomas  C 574 

Jay,  Paul 488 

J^ze,  Alb 104 

J^ze,  Gaston 104, 190,  575 

Jessup,  Henry  W 191 

Johnson,  A.  S 164 

Johnson,  Joseph  French 95 

Kahn,  Otto  H. 73^  74 

Karsten,  K.  G 326b 

Keating,  Edward ]  14 

Kennan,  Kossuth  Kent. .  11, 432-435, 576 

Kennedy,  J.  T 225 

Kitchin,  Claude 117 

Kix  Miller,  William 75,75a 

KnoUenberg,  B _  320 

Knoop,  D 576a 

Kossler,  Hans 512 

Koppe,  F 5]7 

Krohn,  T 324 

Kuczynski,  Robert  R 523a 

Lack,  M.  D 330 

Lagaillarde,  Jean  M.  F 489 

Landry,  Adolphe 476 

Langdon,  Adolph  M 577 

Lauwick,  M 639 

Lawrence,  Sir  Alexander  W 578 

Lecouturier,  Emile 490-492 

Lecouturier,  Henry 493 

Leeming,  F.  B 579 

Leroy-Beaulieu,  Pierre 12, 177 

L6vy,  Raphael-Georges 494, 495 

Lewis,  Daniel  B 359 

Lia,  Antonio 627 

Longworth,  Nicholas lie 

Loomis,  Suffem  &  Fernald 76 

Lu^ay,  Comte  de 496 

Lutz,  Harley  L 337, 342a 

Lyons,  T.E 338,436,437 

McDowell,  N 293 

McGiflfin,  Maurice  C 247 

21232**— 21 7 


89 


N08. 


McGovem,  Francis  E 339 

Mcintosh,  J.  H 77 

McKay,  C.W 246,279 

McLaren,  N.  L 289 

McLintock,  William 580 

Magrath,  Joseph  Walker 78 

Maguero,  Edouard 485 

Major,  Cedric  A 224 

Manchez,  Georges 497 

Manly,  Basil  M 78a,  114 

Marquis,  J.  C 244 

Marsh,  A.  R 229 

Marsh,  Benjamin  C 2I8 

Marshall,  Thomas  L 205 

Massachusetts.    Laws,  statutes,  etc..  353 

Special  comm.  on  taxation 360 

Tax  commissioner's  dept 361 

Maxwell,  A.  J 417 

Mayer-Bl^neau,  G 493 

Mayr,  Georg  von 525 

Mechanics  and  metals  national  bank, 

New  York 79 

Mercier,  Auguste 499 

Merriam,  James  R 192 

Miller,  Robert  N 79a 

Minnis,  S.  E g^g 

Minor,  George  Henry gQ 

Mississippi.    Laws,  statutes,  etc 368 

Missouri.     Laws,  statutes,  etc 369-371 

State  tax  comm 372 

Mohun,  Barry gl 

Moll,  Bruno 13  527 

Moll,  Walter .-.../  527 

Montgomery,  Robert  H. .  61a,  82,  83,  581 

Moore,  C.  S igg 

More,  Robert  E 255 

Nancy.    Chambre  de  conunerce 500 

National  bank  of  commerce  in  New 

York 84,85 

National  city  company 86-89 

National  Shawmut  bank,  Boston.  340, 362 

National  tax  association 90-93, 341 

Nebraska.     Tax  commission 342 

Nelson,  G 271 

Nelson,  Godfrey  N 94 

New  Mexico.    Laws,  statutes,  etc  . . .  373 
N.  Y.  (State)  Comptroller's  office.  384-888 

Laws,  statutes,  etc 374 

Legislature.     Joint  comm.  on  tax- 

f^^ion 389 

Tax  commission 390 

New  York.    Chamber  of  commerce 
of  the  state  of  N.  Y 95 


90 


LIBRABY  OF  CONGRESS 


AUTHOR  INDEX 


91 


Nos. 

Newlove,  George  H 35 

Nichols,  E.R 71 

Nicklas,  Charles  A 96 

Niven,  J.  B 260 

Noest 528 

Norris,  R.  v.. 61a 

North,  Frank  A 363 

North  Carolina.    Laws  statutes,  etc 416 

North  Dakota.    Laws,  statutes,  etc. . .  418 

Taxcam 419 

Noul^ns,  Joseph... 466 

Oklahoma.    Laws,  statutes,  etc 420 

OUver,  David 97 

Orcutt,  Benjamin  S 107 

Ott,  Fritz 645 

Oziol,  Georges 503 

Palmer,  A .  Mitchell 98 

Parisot,  L6on 504,  505 

Park,  A.  D 617 

Parker,  George 193 

Paton,  W.  A 303 

Patterson,  Stuart  H 174 

Peaslee,  Amos  J 216 

P^ler,  Ernest  C 597 

Peloubert,  M.  E 582 

Perdrieux,  Pierre 629 

P^ret,  Raoul 467 

Perry,  Joseph  E 364  365 

Phelps,  Edith  M 99 

Phelps,  William  L 165 

Philippine   Islands.    Laws,  statutes, 

etc 443 

Pigou,  A.  C 582a,  583, 584 

Piatt,  John  M 100 

Plehn,  Carl  C. . .  14, 15,  284, 285, 326d,585 

Pontifex,  Bryan 618 

Poulin,  B.  P 619 

Powell,  Henry  M 392-395 

Powell,  Thomas  R .  61a,  307, 310, 315, 343 

Powers,  F.  L 273 

Pratt,  John  T 586 

Raviart,  Emile 506,507 

Rawles,  William  A 344 

Rayner,  O.  S 277 

Rearick,  Allen  C 64,90,101 

Redman,  Joseph  H 586 

Reed,RobertR 176 

Renard,  Andr^ 468, 475 

Rennick,  P.  G 274 

Rhode   Island   hospital   trust   com- 
pany, Providence 101a 

Riddle,  J.  H 231 


Nos. 


Ritchie,  Albert  C 281 

Roberts,  J.  W 288,312 

Roberteon,  L.  S 253 

Robertson,  Thomas 588 

Roper,  D.  C 235 

Rothman,  Moses  H 396 

Royal  bank  of  Canada 620 

Royer,  Copper 508 

Rusk,  S.  G 282 

Russell,  Campbell 421 

Sakolski,  A.  M 309 

Sanders,  William 589, 590 

Sanderson,  George  R 198 

Sauvage,  Francis 509 

Sawyer,  Henry  B...' 207 

Schiff,  Mortimer  L 95, 102, 208 

Schneider,  D 530 

Scott,  Joseph  J 103 

Scott,  William  R 591 

Secor,  A 242 

Seligman,  Ed^in  R.  A 16,  17, 

84, 104-106, 196, 197,  397-400 

Seligsberg,  Walter  N 345, 346 

Shelton,  W.  A 347 

Shields,  John  K 107 

Silver,  Joseph  J 395 

Smith,  Walter  McCabe 366 

Snelling,  Walter  E 592-596 

Snyder,  Carl 223 

Sommerville,  T.  H 263 

South  Africa.    Income  tax  oj/lce....      621 

Speer,  Luther  F 90 

Spicer,  Ernest  E 597 

Sprague,  Oliver  M.  W 234 

Stabler,  W 306 

Stamp,  Josiah  C 438,598 

Standard  Statistics  Co.,  inc.  N.  Y.    108- 

110, 401,  402 

Staub,  W.  A 61a 

Steggall,  J.  E.  A 599 

Stevens,  C  M 305 

Stevens,  W.S 531 

Stiver,  C.  B 291 

Stopes,  Marie  C 600 

Stourm,  Ren6 It 

Strachan,  Walter 168,230 

Sulley,  PhiUp 600» 

SutcUffe,  Richard  J 601 

Talbert,  P.  S 61a 

Tanzer,  Lawrence  A 403,404 

Tennessee.    Laws,  statutes,  etc 422 

Thompson,  S.H 299 


Nos. 

ThuUn,  F 213,258 

Thulin,  Frederick  M 270,  272 

ToUey,  Charles  H 602 

Tracewell,  Robert  J 49 

Travis,  Eugene  M. .  286,  384-388,  406-411 

Tucker,  George  F 112 

Tucker,  Ruf  us  S 292,  294 

Tufts,  Nathan  A 360 

Tiunpson,  George 206 

Underhay,  Frank  J 603,604 

Underwood,  Oscar  W 116 

Union  Pacific  railroad  co 113 

U.  S.  Bureau  of  the  census 349 

Congress.    House.    Comm.  on 
expenditures  in  Treasury 

dept , 114 

Comm.    on   ways    and 

means 115-121 

Senate.    Comm.  on  finance.  122-123 

Laws,  statutes,  etc 124, 125 

Library  of  Congress.    Div.  of 

bibliography 19 

Legislative  ref  div 20 

Office  of  internal  revenue 126-145 

Quartermaster  dept 146 

Supreme  court 147,148,412 

Treasury  dept 149-151 


Nos. 

Vanderlip,  Frank  A 95 

Virginia.    Laws,  statutes,  etc 423,  424 

Wade,  C.  G 622 

Walker,  Albert  H 152 

Warren,  Edward  H 311 

Watson,  B.  G 261 

Webster,  G.  R 267 

Weddell,  Alexander 648 

Weiss,  W.  F 211,221 

Werth,  William  H 167 

White,  Douglas 607 

White,  Henry  C 153 

White  &  Kemble,  New  York 154 

Whiteside,  Alexander 367 

Williams,  Eric  H 21 

Williams,  H.  D 219 

Williams,  W.  M.  J 608 

Willson,  Augustus  E 350 

Wilmowski,  B.  von... 532 

Wisconsin .    Laws ,  statutes ,  etc 426 

Taxcom 440,441 

Worms,  Emile 510 

Wrigley,  Eugene 155 

Young,  F.  W 624 

Zimmermann,  Emil 533 

Zoller,  J.  F 156,  413-415 

Zukerman,  T.  D 321 


w^r- 


SUBJECT  INDEX 


93 


SUBJECT  INDEX 

(Numbers  refer  to  items,  not  to  pages.] 

inc^me^^x'^  lT^nl"'  ''  *  "^^^  ^^^^^^^^  *"  ^'^^^^^^  comprehensive  works  on  the 
|!.r!T  T'  *  ^  ''^  "P  "^"^^  'P^^^*  P^^^  «^  th«  subject  it  should  be  remom- 
bered,  therefore,  that  some  of  the  larger  treatises 


desired. 


Nos. 


Accounting  for  income-tax  returns .       35, 

39,  45,  48,  94,  96,  97,  288 
Alabama ^^^ 

Aliens,  non-resident. .  33, 35, 58,  65, 83, 87 

Resident 35  73^ 

Annuities 230 

Appeals 61a 

Argentine  Republic 632,  641 

Assessment  roll 285, 326d,  439,'  440 

Associations 40  ig^ 

Australia: 

Excess-profits  tax 20 

Income  tax 3^609 

Austria: 

Excess-profits  tax 20, 638 

Income  tax 3,9,16^642 

Belgium: 

Excess-profits  tax 20, 638 

Income  tax 9  jg 

^<>°^«--; 59,109,154,205,216 

Valuation 3gi 

See  also  Interest;  Securities,  etc. 
Bonus    shares.    See    Stock    divi- 
dends. 

British  Guiana:  Excess-profits  tax.        20 
Buildings,  depreciation 203 

See  also  Depreciation. 

Bulgaria g 

Business,  effect  of  income  tax  on..     193, 
199,  229,  267,  297, 408, 588 

Income  from.  22, 35, 65, 83, 167, 540, 541 

California 332 

Canada: 

Excess-profits  tax 20 

Income  tax 3 

20,  611-614,  618-620,  623 
Capital.    See  Invested  capital. 

Capital-stock  tax 42a,  65, 81* 

Cases  on  income  tax: 

^*-^^it 579,594 

^•S 113,147,148,254 

92 


may  contain  the  information 


Charts.    See  Tables. 

Collecting  income  tax 114  441 

Collection  at  source.       See  With- 
holding tax  at  source. 

Collector,  income  tax 268 

Connecticut 337 

Conscription  of  wealth 233, 234, 547 

Constitutionality gji^ 

65, 113, 152, 153, 191, 215, 226,  349 

Virginia 434 

Wisconsin 427 

Cooperative  societies 220, 582» 

Copper  mines '  259 

See  also  Mines. 

Corporations 35  ^q 

41,  44,  45,  48,54,56,58,61,65,72,' 
75, 83, 87, 110, 129, 143, 149, 211, 247 

New  York 94,  378,  380,  393-395 

Court    decisions.    See    Decisions, 
court. 

^'^^i*« 83,129* 

Dairyman 24® 

See  also  Farmers. 

Debate  material 71  99 

Decisions,  court 3I,  108, 146, 21 4 

Mass.    Supreme  court 351 

New  York.    Supreme  court 412 

U.  S.    Supreme  court. . . .  147,  i4g  254 
See  also  Stock  dividends  deci- 
sion. 
Decisions,  Treasury  dept 31 

62,  71a,  108, 126, 131, 132, 141 
Deductions 35  42 

65,  83, 129a,  154, 183, 385, 393,'596 
See  also  Exemptions.     » 

Deferred  dividends 77 

Delaware oen 

Denmark: 

Excess-profits  tax 20  638 

Income  tax 9  ^31 

Depletion 35, 33, 259, 271,'  280 


C 


4 


f 

Ok 


f. 


Nos. 

Depreciation 35, 65,  76, 83, 

130,  203,  252,  271,  279,  280,  554,  555 

Dictionary 595 

Dividends (55 

77,  83, 110,  221,  225,  284,  401 
See  also  Stock  dividends. 
"Double  income  tax  " . .  615,  616,  622,  624 

Educational  institutions 48 

Egypt 9 

Eisner  v.   Macomber.    See   Stock 
dividends  decision. 

Electric  railroad  corporation 184 

See  also  Corporations, 
England.    See  Great  Britain. 

Evasion  of  income  tax 78a,  326e 

Excess-profits  tax: 

Australia 20 

Austria 20,638 

Belgium 20,638 

Bibliography 19 

British  Guiana 20 

Canada 20 

Denmark 20,638 

Text  of  law 533 

^^i^^e 20,456, 

467,  469, 472, 473,  478,  480,  481,  485, 
489,  490,  493,  498,  504,  505, 508,  638 
Text  of  law 475 

476,485,504,505,638 

Germany 20,528,638 

Great  Britain 14 

20,  554, 562, 563,  563a,  573,  577,' 
582,  589,  595,  597,  602, 606,  638 

Text  of  law 20 

557, 562, 581, 589, 592-694, 604,  606 
Hungary 20 

Italy 20,627,638 

Japan. 20 

Netherlands 20,638 

1  ext  of  law g3g 

NewZealand 20 

Norway.. !!!!'*20,638 

Text  of  law 63g 

Russia 20 

South  Africa 20 

Spain .• 20 

S^e<len 20,6.38 

SwitzerlMid 20, 638 

Text  of  law.. '63g 

Tunis 20 


Nos. 


Excess-profits  tax— Continued. 

United  States 14^31   35 

36,  38,  42a,  44,  47,  48, 57,  6L  63,  75,' 
75a,  81,  82, 117,  119,  128,  133. 145, 
151,  241,  261,  263,  264,  275,  276, 
282,  301,  302,  326,  326c,  563a,  638 

Text  of  law 54,86,88 

See  also  War  excess-profits  tax. 
Exemptions 53 

59,  82,  83,  99,  175,  188,  292,  294^ 
600a. 
See  also  Deductions. 

Farmers  and  income  tax 35, 65, 83, 

137,  200,  220,  242-244,  253^ 
277,  286,  290,  291,  293,  295, 
296,  298,  299,  552,  569,  617 
Federal  and  state  income  tax,  rela- 
tion of 343,346,392,406 

Fiduciaries 35, 41, 55, 58, 65, 83, 407 

Finland q^ 

Forest  industries 27 

135,  142,  236,  254,  278,  305 
Forms: 

^t-^rit 574,595 

^•S 36,42,62,82,83 

France: 

Excess-profits  tax. . . .  20",  456,  467,  469, 
472,  473,  478,  480,  481,  485, 489, 
490,  493,  498,  504,  505,  508,  638 

Income  tax 39 

10,  12,  16,  18,  20,  444-510 
See  also  Laws. 

General  discussions i_2x 

Georgia 347 

Germany: 

Excess-profits  tax 20, 528, 638 

Income  tax 30 

10,  15,  16,  18,  18a,  511-533 
See  also  Laws. 

^ood^W 83,272 

See  also  Intangible  values. 

Government  contracts 82  83 

Graduated  income  tax 79 

21,  99,  215,  219,  599 
[The  above  refer  to  special  dis- 
cussions; most  works  on  the 
subject  of  income  taxation 
discuss  the  graduated  in- 
come tax.] 


^ 


94 


LIBRARY  OF  CONGRESS 


Great  Britain:  Nog. 

Excess-profits  tax 14, 

20,554,  562,  563,  563a,  573,  577, 
582,  589,  595,  597,  602,  606,  638 

Text  of  law 20,557, 

562,  581,  589,  592-594,  604,  606 

Income  tax 3.  0, 

12-16,  18,  18a,  20,  163,  534^>08 
See  also  Laws. 

Great  Britain:  Colonies 609-624 

Greece 3,9,648,649 

Hawaii 9,  329, 442 

Hearings  before  Congress.  114,117,121,123 
History: 

General 5,15,105 

France 497 

Germany 523,526 

United  States 105, 153 

Hungary: 

Excess-profits  tax 20 

Income  tax 3, 9, 637 

Income,  general 35^ 

41,  61a,  65,  79,  83, 206, 211, 269 
See  also  Interest;  Personal  serv- 
ice; Rents,  etc. 
Statistics.  144,  144a,  149, 150, 151, 326b 
Income-tax  division.  Internal  rev- 
enue oflSce 322, 325 

Income-tax  services 42, 42a,  48, 377 

India 3 

Indiana 344 

Individual  income  tax 32, 

33,  40,  41,  45,  46,  48,  55,' 
65,  72,  79,  83, 100, 143, 155 

Statistics 144^  144a 

Information  at  the  soiuce 28, 

35,41,60,64,65,83,127,386 

Intangible  values 246, 272 

See  also  Goodwill. 
Interest,  income  from .  65, 68, 83, 258,  572 
Interpretation  of  income-tax  law . .      61a 
79,  90,  101,  103,  152,  172, 
173,  178,  187,  202, 228, 283 

Invention  and  excess  profits 326c 

Inventories 61a,  289 

See  also  Returns,  preparation  of. 
Invested  capital 35 

82,129,168,236,270,272,282 
Investments.    See  Bonds;  Securi- 
ties, etc 


Italy:  N08. 

Excess-profits  tax 20, 627, 638 

Income  tax 3,9,16,18,625-630 

Japan: 

Excess-profits  tax 20 

Income  tax 3,636 

Joint-stock  companies 40 

Judges,  Federal,  salaries  of 326a 

Laws,  income-tax: 

Canada 618,620 

France '. 446- 

449,452,  453,  473-477,483, 
491,  492,  499,  500,  507,  509 

Germany... 512, 

514, 517, 520,  522, 524, 528, 532, 533 

Great  Britain 549 

553,    556,    562,    564^ 
574,  586,  594,  603,  604 
United  States — 
Aug.  5,  1861-July  14,  1870....        51 

■  Act  of  1913,  text 50, 

51, 62, 112, 124, 125, 153 

Annotated 62,153 

I^jgest 43,49,62,78 

Discussions 49, 

50-52,   70,  80,  152, 

153,180-182,19^197 
Refunds ng 

Revenues  from 133 

Revenue  act  of  1916,  text 30, 

47,  55, 56, 58,  94 

Ingest.. 24,55,89,103 

Regulations 139 

Revenue  act  of  1917,  text. .  47, 58, 94 

Comparison  with  19 18  law . . .      128 

I^igest 63,87 

Revenue  act  of  1918 ,  text 31, 

42,44,57,67,81,85,117,120 
Comparison  with  1917  law.         128 

Ingest-- 88,108 

Discussions 12O 

Hearings nj 

Regulations 141, 145 

Revenues,  estimated 115 

Liberty  bond  interest 68 

See  also  Interest;  Securities,  etc. 

I^^ 61a,  206 

Lumber  industry.    See  Forest  in- 
dustries. 


? 

t 


Manuals 45,48,78,108 

I      See  also  Primers. 


f 

1: 

^ 

#? 

*► 

t 

SUBJECT  INDEX 


95 


Nos. 

Marriage  and  income  tax 600 

Massachusetts 349,35^367,372 

Mines 245, 251, 259, 577, 581, 592, 593 

See  also  Depletion. 

Mississippi 349,368 

Missouri 337,369-372 

Mitche'l  case  (timberlands) 254 

Montana 337 

Municipal   revenue   from   income 

tax 338,531,614 

Natural  resources,  income  from 61a 

See  also  Forest  industries;  Mines. 

Nebraska 342 

Netherlands: 

Excess-profits  tax 20, 638 

Income  tax 9 

New  Hampshire 330 

New  Mexico 337,  373 

New  York 83,94,337,374-415 

New  Zealand: 

Excess-profits  tax 20 

Income  tax 3,  617 

Non-resident  aliens.    See  AUens, 
non-resident. 

Non-residents 216, 217, 345, 394, 412 

North  Carolina 329,349,417 

North  Dakota 337,418,419 

Norway: 

Excess-profits  tax 20,638 

Income  tax 9,  643, 644 

Obsolescence 76, 83, 130, 252, 554, 655 

Oil  wells.    See  Depletion. 

Oklahoma 9,  329,  337,  349, 420, 421 

Ownership  certificates. . .  28, 60, 66, 68, 83 
Paper  and  pulp  industry 27, 142 

See  also  Forest  industries. 
Parliament,  members  of,  Canada. .      619 
Partnerships. .  35,.48,  55,  58,  65,  72, 83, 143 
Payment  of  tax  at  source 28,64 

See  also  Withholding. 
Penalties 373 

Refund  of us 

Personal  services,  income  from  65, 83, 167 

Philippine  Islands 443 

Portugal 9 

Preparation    of    returns.    See    Returns, 

Preparation  of. 
Primers,  instruction.  27, 133, 136, 137, 376 

See  also  Manuals. 


Nos. 
Profits  tax.    See  Excess-profits  tax:  War 
excess-profits  tax. 

Property,  income  from 65, 

83, 167,  550, 587 
See  also  Real  estate;  Rents,  etc. 

Proprietors' salaries 303 

Prussia.    See  Germany. 
Publicity  of  income  tax  returns. . .     326e 
Pulp    industry.    See    Paper   and    pulp 
industry. 

Rates,  comparative  table 115 

Real  estate 23, 204, 239, 300,  587 

Regulations,  Treasury  dept. . .  31, 42, 51, 
55,  58,  61,  71a,  75,  75a,  76) 
78, 112, 134, 139-141, 145, 146 

Rents,  income  from..  65,83,250,306,587 
See  also  Property. 

Relief  provisions 61a 

Returns  consolidated 61a 

Preparation  of 35, 37, 38, 45, 46, 

48, 61a,  68,  69,  72,  75a,  79, 83,  96, 
100, 101a,  194, 289,  295,  296,  299 
See  also  Accounting. 

Revenues  from  income  tax 115 

138,143,149,150,151,201 
Revision  of  federal  income  tax 90, 

101,120,198,265,302,323 

Roumania 9 

Royal  commission  on  income  tax, 

GtBrit 550a, 

55^561,  573,  576a,  584,  585 

Royalties,  income  from 65, 83 

Russia 3,  9,  634,  635,  639,  646 

Salaries 167,303,326a 

See  also  Personal  services. 

Sales 35 

Securities 179, 216, 281, 470, 471 

Valuation,  Gt.  Brit 554 

U.  S 108,361,382,402 

See  also  Bonds,  Interest,  etc. 

Sociological  aspects 227 

Source.    See  Information  at  source;  Pay- 
ment of  tax  at  source;  Withholding. 

South  Africa 3,  610,  621 

South  Carolina 329, 349 

Spain 9, 647 

State  and  federal  income  tax,  relation  of. 

See  Federal  and  state  iucoms  tax. 
State  income  taxes. .  9, 16, 16, 18, 327-443 


^ 


MMi 


,  -   '-V' 


96 


LIBRARY  OF  CONGRESS 


.^-  . 


,  V 


Ox     .     .  Nos. 

statistics,  income 144^  144^ 

Income  tax '    n 

149, 150,  210,  212,  232,  439,  440 
Stock  dividends §3 

^      ^  121, 248,  255,  266, 337 

Stock  dividends,  decision ]  4s 

307-311, 313-316, 318, 319, 321,  324 

Stocks.    See  Securities. 

Sweden g 

Switzerland  : 

Excess-profits  tax 533 

Income  tax 9.16,18,645 

Tables: 

^^•^"* 596,602 

^•S 34,36,86,88,155 

Tariff  and  income  tax 159-162, 171 

Tax  free  clause 59'  205 

See  also  Bonds;  Securities. 
Tennessee ^22 

'^^^ '*.*-"'.'.'.'.*.*.*  2,105 

Timber.  See  Depletion;  Forest  industries. 
Treasury  decisions.   See  Decisions,  Treas- 
ury dept. 
Treasury  regulations.    See  Regulations, 
Treasury  dept. 

Trust  companies 192 

Turkey 9 

Undistributed  net  income .  66, 65, 83, 260 


Nop. 
United  States: 

Excess-profits  tax  ... .  14, 31 ,  35,  36, 38, 
42a,  44,  47,  48,  57,  61,  63,  75,  75a, 
81,82,117,119,128,133,145,151, 
241,  261,  263,  264,  275,  276,  282, 
301,   302,    326,  326c,   563a,  638 

Textoflaw 54,86,88 

Federal  income  tax...  3, 13-16,  22-326e 

See  also  Laws:  U.  S. 
State  income  taxes .  9, 15, 16, 18,  327-443 
War  excess-profits  tax 41,  61,  65 

75,88,108,119,I40,145,256,'261 
Valuation  of  securites.   See  Bonds;  Securi- 
ties, etc. 

^^'^ia 329,349,423-425 

Wages  and  income  tax..  157,237,542,543 
War  excess-profits  tax: 

If'''— 628 

^  •  ^ 41  Qi  g5  75 

88,108,119,  140, 145,  256,'26i 
War  finance. . .  3, 26,  73,  74, 551,  563a,  567 

War-tax  services 42a  43 

Wealth,  conscription  of 233,  234,  547 

Distribution  of '     7 

Wisconsin 9, 329, 337, 349, 426-441 

Withholding  tax  at  source: 

^t-^rit 57g 

^•S 28,35,41,60,64,65,83, 

127, 134, 154, 156, 174, 175, 385 


r^ 


':\ 


-1 

i 


^ 
■« 


f 


<S)h-«\oJ> 


W2imb 


ba*^.vvtij,<.,u 


im  t>i-l-9f 


^ 


^'^ 


m 


<* 


X 


>i 


^^Bl 

■  - 

i 

^^^^^Br'Vr 

'  hIh 

^^^■Kr^ 

''  •  ^B 

-    ':■■•■ 

^^^^B» 

r 

i':^:;;:l 

^^H 

'   ...'i^} 

^S 

END  OF 
TITLE 


